Construction service related
This query is : Resolved
11 May 2013
Notification No. 02/2013 ST was effective from date 01/03/2013.
But from which date Notification No. 09/2013 ST will be effective?
Please give answer with some reference.
But from which date Notification No. 09/2013 ST will be effective?
Please give answer with some reference.
11 May 2013
as the effective date is not mentioned.
effective date is date of publication in the official Gazette
08.05.2013
effective date is date of publication in the official Gazette
08.05.2013
11 May 2013
How can we know that the it was published in Official Gazette dated 08.05.2013?
12 May 2013
Kindly note that the Government has issued a new notification viz. Notification no. 09/2013–ST dated 08.05.2013 amending the earlier Notification No.02/2013-ST dated 01.03.2013
In terms of the said notification, entry 12 of notification no.26/2012-ST dated 20.06.2012 as amended by Notification No.02/2013-ST dated 01.03.2013, is further amended as below:
Particulars Taxable Value
For residential units with carpet area of less than 2000 sq. feet AND the amount charged is less than Rupees one crore 25%
For any other construction 30%
Thus, only if the residential unit area is less than 2000 sq.ft. & the amount charged is also less than Rs. 1 Crore, then abatement of 75% is available. For all other cases, the abatement is 70%. (Other conditions regarding inclusion of land value and non-allowability of CENVAT on inputs remain unchanged)
The above Notification no. 09/2013–ST is effective from the date of the notification i.e. 8th May, 2013
In terms of the said notification, entry 12 of notification no.26/2012-ST dated 20.06.2012 as amended by Notification No.02/2013-ST dated 01.03.2013, is further amended as below:
Particulars Taxable Value
For residential units with carpet area of less than 2000 sq. feet AND the amount charged is less than Rupees one crore 25%
For any other construction 30%
Thus, only if the residential unit area is less than 2000 sq.ft. & the amount charged is also less than Rs. 1 Crore, then abatement of 75% is available. For all other cases, the abatement is 70%. (Other conditions regarding inclusion of land value and non-allowability of CENVAT on inputs remain unchanged)
The above Notification no. 09/2013–ST is effective from the date of the notification i.e. 8th May, 2013
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