06 May 2019
If the builder is receiving any services mentioned in Sec. 9(3) of CGST Act read with Notification No. 13/2017 - CT (rate) as amended, the builder should pay GST under RCM. Some of the services includes legal services, goods transportation agency services, sponsorship services. Further, the builder shall also pay GST under RCM on the land development rights received from the landlord. There are certain conditions attached to it. For details refer notification No. 7/2019 - IT (Rate)
CAclubindia
