छत्तीसगढ़ माल और सेवा कर अधिनियम, 2017 संबंधी

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cl9 {{^{{FOOTNOTE *}}}} c22 c23 * c24 c25

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sfrs'ra &'r"qqro&'4-q t aqr qTt{klqn,

+{rqrqrffGq6-116,q*d Atal Nagar, the 2gthMarch 2019

NOTIFICATION

No. 03/2019-State Tax (Rate)

No. F-¹⁰-¹⁷/²⁰¹⁹lCTlY (36).- In exercise of the powers conf-erred by sub-sections (l), (3) and (a) of section ⁹, sub-section (¹) of section I l, sub-section (5) of section 15, sub-section (l) of section l6 and section ¹⁴⁸ of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification No. ¹l¹²⁰¹⁷-State Tax(Rate)-F-10-43l2017lCTlY(79), dated the 28tr' JLrne, 2017 of the State Government, Cotnmercial Tax Department, pubtished ir, the Gazette (Extraordinary) of Chhattisgarh, No. 252, d,ated the 29rh June, 201 7, namely:-

ln the said notification. - (i) in the opening paragraph,

inserled;

substituted by the symbol ",";

(a) against serial number ³, for itern (i), and the entries relating thereto in column (³), (4) / (1)

"(i) Construction of affordable residential

Provided that the State tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;

I

Provided also that credit of inpLrt tax ⁰.⁷⁵ charged on goods and services used in supplying the service has not been taken except to the extent as prescribed in Annexure I in the case of REP other than i nnUe and in Annexure II in the case of

1 RREP:

apartments by a promoter in a Residential Real Estate Pro.ject (herein after referred to as RREP) which commences on or alter l'tApril, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay State tax on construction of apafirnents at the rates as specified 1'or item (ie) or (if-) below. Lrrv r qLvJ oJ Jpvwlrluu rur tLLtll \tg_/ ul \11,, L I as the case rna), be, in the manner prescribed I therein, intended for sale to a buyer, wholly or ] partll. except nherc tlre entire z3z (41')

Bdsrrc{rqq{, frqio a eria zots

²³² (⁴²) BffiFrd{$Tqd, ffiis 4 erfra zors

after 1'tApril, 2019 or in an ongoing REp other than RREP in respect of which the promoter has not exercised option to pay State tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of cornpletion cerlificate, where required, by the competent authority or after its first occupation.

rvhichever is earlier.

(Provisions of paragraph 2 of this notiflcation shall apply for valuation of this service) (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREp which commences on or after I'tApril, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay State tax on construction of

3.7 5

apartments at the rates as specified for itern (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion cefiiflcate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) "landowner- promoter" is a promoter who transl-ers the land or development rights or FSI to a developer- promoter for construction of apafiments and receives constructed apartments against such transferred rights and sells such apaftments to his buyers independently.

Provided also that eighty percent of value of input and input services, fother than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity. high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;

Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deerned to have been pLrrchased fronr registered person;

Provided also that where value of input and input services received from registered suppliers during the f'lnancial year (or part of the financial year till the date of issuance of completion certificate or llrst occupation of the project, whichever is earlier) falls short of the said threshold of 80 percent., tax shall be paid by the promoter on value of input and input services comprising such shor-tfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Chhattisgarh Goods and Services Tax Act. ²⁰¹⁷ (l of 2017) shall apply to him as if he is the person liable lor paying the tax in relation to tlie supply of such goods or services or both:

Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on I supply of such cernent at thc- applicable

I 232 (431

g-(ft{Frd{rsrq{, frcim a erfra zots

rates on reverse charge basis And all the provisions of the Chhattisgarh Goods and Services Tax Act,2017 (7 of 2017), shall apply to him as if he is the person liable fbr paying the tax in relation to such

supply of cement;

(Ptease refer to the illustrations in

annexure III)

Explanation. -

l. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter fbllowing the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2 Notwithstanding anything contained in Explanation I above. tax on cement received fiom unregistered person shall be paid irr the month in which cement is rece ived.

6

3. Input Tax Credit not availed shall be repofied every month by reporting the same as ineligible credit in CSTR-38 [Row No. 4 (D)(2)]. Provided that in case of ongoing pro.iect. the registered person shall exercise one time option in the Form at Annexure IV to pay State tax on construction of apartments in a project at the rates as specified for item (ie) or (if). as the case may be. by the I Otr'of May^ 2019:

Provided also that where the option is not exercised in Form at annexure IV by the l0'r' ol May. 2019, option to pay tax at the (ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub- item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-itern (c) of itern (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay State tax on construction of apartrnents at the rates as ²³² (⁴⁴¹ Bdslq{rqrd, futo a srfrd zors

specified for this item.

rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be. shall be deemed to have been exercised:

(Provisions of paragraph 2 of this notification shall apply for valuation of this service) (if) Construction of a complex, building, civil structure or a part thereof, including,-

Provided also that invoices for supply of the service can be issued during the period from I't April 2019 to l0th May 2019 before exercising the option. but suclt invoices shall be in accordance with the option to be exercised.;

(i) comrnercial apaftments (shops, offices. godowns etc.) by a promoter in a REp other than RREP, (iD residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay State tax on construction of apartments at the rates as specified for this item in the

manner prescribed herein,

but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration

has been received after issuance of completion cefiificate, where required, by the competent authority or after its first occupation,

whichever is earlier.

Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract State tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry.

(Provisions

shall

of paragraph 2 of this notification for valuation of this service

(b) against serial number 3, -

a. item (ii) and the entries relating thereto in columns (3), (4) and (5) shal be omirted:

b. in item (iv) in column (3), -

(l) after the figures "207'7", the words, that covered by items (i), (ia), (ib),

brackets, figures and letters "other than (ic), (id), (ie) and (if) above" shall be inserted;

232 (4s)

Bdsqq {rqqd, frcis 4 eTfrf, zo r s

c. in item (v) in column (3), -

(1) after the figures "2017", the words, brackets, figures and letters "other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above" shall be inserted;

d. after item (v) and entries relating thereto in column (3), (⁴) and (5). the following items and entries shall be inserted, namely, -

Provided that carpet area of ihe aflbrdable residentiaI apafiments as specif red in the entry in column (3) relating to this itern. is not less than 50 per cent. of the total carpet area ol all the apafiments in the

project:

(va) Composite supply of works contract as defined in clause (l19) of section 2 of the Chhattisgarh Goods and Services Tax Act. 2017. other than that covered by items (i). (ia). (ib), (ic). (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance. renovation, or alteration of affordable residential apafiments covered by sub- clause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after l" April, 2019, or in an ongoing project in respect of lvhich the promoter has not exercised option to pay State tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein,

Provided also that l-or the purpose of determining whether the aparlments at the time of supply of the service are affordable

residential apafiments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not. value of the apartments shall be the value ol similar apartments booked nearest to the date ol-

signing of the contract for supply of the service spec ified in the entry in coluntn (3) relat,ing to this I

itern;

Provided also that in case it finally turns I

out that the carpet area ]

l ²³² (⁴⁶¹ RdelrB1lEilrd, ftrt* I eTftd zors

of the affordable residential apartments

booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below. was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service. that is. the promoter shall be liable to pay such amount of tax cln reverse charge basis as is equal to the

dif-ference between the

tax payable on the serv ice aI the applicable rate but fbr the rate prescribed herein and the tax actually paid at the

rate prescribedh.ryi- -- l in item (vi) in column (3), after the figures "201J,., the words. brackets. and figures "other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (it) above" shall be inserted';

in item (xii) in column (3), for the entry, the following entry shall be sLrbstituted, namely: -

"(xii) construction services orherthan (i), (ia). (ib), (ic), (id). (ie). (if). (iii), (iv). (v), (va), (vi), (vii), (viii). (ix), (x) and (xi) above.

232 U7l

Er*elr€{Bqa, frqifi I eri'a zots

Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (i0 in column (3) shall attract State tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry.";

(c)

(d)

against serial number l6.in item (ii) in column (³). fbr the word. brackets and letters "sub-item (b), sub-itern (c), sub-itern (d), sub-itern (da) arrd sub-itenr (db) of item (iv); sub-item (b), sub-item (c), sub-itern(d) and sub-item (da)of itern (v); and sub-itern (c) of item (vi)", the word, brackets figures and letters " (i) (ia). (ib). (ic). (id). (ie) and (if)" shall be substituted; after serial number 38 in colurnn (l) and the entries relating thereto in column (²), (3), (4) and (5) the following serial numberand entries shall be inserted, namely:-

(iii) in paragraph 2,-

(a) for the words. brackets, letters and figures "sub-item (b). sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v): and sub-item (c) of item (vi)," the word. brackets. letters and figures " (i) (ia), (ib), (ic), (id). (ie) and (if)" shall be substituted:

232 (48)

, ftai* a erfra zors

(b) in the Explanation, alter the words "this paragraph" the words "and paragr afin Zl, below" shall be insertedl

(iv) after paragraph 2, the following paragraph shail be inserted, namely, -

"2A. Where a registered person transfers development right or FSI (including additional FSI) to a promoter against consideration, wholly or parlly. irr the form of construction of apartments, the value of construction service in respect of such apartments shall be deemed to be equal to the Total Amount charged for similar apartments in the project from the independent buyers, other than the person transferring the developrnent right or FSI (including additional FSI), nearest to the date on which such development right or FSI (including additional FSI) is transferred to the promoter, less the value of transfer of land. if any, as prescribed in paragraph 2 above."

(v) in paragraph ⁴ relating to Explanation, after clause (xii), the following clauses shall be insefted, namely: -

"(xiii) an apaftment booked on or before the 31't March, 2019 shall mean an apaftment which meets all the followingthree conditions, namely- (a) part of supply of construction of which has time of supply on or before the 3l'tMarch, 2019 and (b) at least one instalment has been credited to the bank account of the registered person on or before the 3 I't March, 2019 and (c) an allotrxent letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or befbre the 3lrtMarch,20l9;

(xiv) the term "apafiment" shatl have the same meaning as assigned to it in clause (e) of section ² ofthe Real Estate (Regulation and Developmenr) Acr,20l6 (16 of 2016):

(xv) the tenn "project" shall mean a Real Estate Pro.ject or a Residential Real Estate pro.fect; (xvi) the term "affordable residential aparlment,,shall mean. -

(a) a residential apaftment in a project which commences on or after I't April, 2019, or in an ongoing project in respect of which the promoter has not exercised option in the prescribed form to pay State tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number ³, as the case may be, having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees.

For the purpose of this clause, -

0 Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi. Noida, Greater Noida, Ghaziabad, Gurgaon. F-aridabad), Hyderabad. Kolkata and Mumbai (whole of MMR) with their respective geographical lirnits prescribed by an order issued by the Central ol State Government in this regard;

(if Gross amount shall be the sum total of: - 232 (491

Bffi€rrd{rsrrd, ftqi6 4 eTftd zors

A. Consideration charged for the services specified at item (i) anil (ic) in column (3) against sl. No. 3 in the Table;

B. Amount charged for the transfer of land or undivided share of land. as the case may be including by way of lease or sub lease; and

C. Any other amount charged by the promoter from the buyer of the apartment including preferential location charges, development charges, parking charges. common facility charges etc.

0) an apartment being constructed in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-itern (d) and sub-item (da) of itern (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, in respect of which the promoter has not exercised option to pay State tax on construction of apafiments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be.

(xvii) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

(xviii) the term "Real Estate Project (REP)" shallhave the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Developrnent) Act.20l6 (16 of 20 I 6);

(xix) the term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpterea of the commercial apartments is not more than I 5 percent. of the total carpet area of all the apartments in the REP;

(xx) the term "ongoing project" shall rrean a pro.ject which meets all the fbllowing conditions, namely-

(a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 3l't March, 2019, and it is certified by any of the following that construction of the project has started on or befbre 3 1't March, 2019:- (D an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or

(iD a chafiered engineer registered with the Institution of Engineers (lndia); or

(iiD a licensed surveyor of the respective local body ol'the city or town or village or development or planning authority.

@) where commencement cer-tificate in respect of the project, is not required to be issued by the competent authority, it is certified by any of the authorities specified in sub- clause (a) above that construction of the pro-iect has stafied on or before the 3l'r March, 201 9l

first occupation of the pro.iect has not (c) completion certificate has not been issued or taken place on or before the 3 I't March, 2019;

²³² (s}l e"feqa{rqq", frti+ n srfrd zors

(d) apartments being constructed under the pro.ject have been, partly or wholly, booked on or before the 3 l'1 March, 2019.

Explanation.- For the purpose of sub- clause (a) and (b) above , construction o1'a project shall be considered to have stafied on or before the 3l't March, 2019, if the ' eafihwork for site preparation for the project has been completed and excavation for foundation has started on or before the 3 l't March. 201 9.

(xxi) "commencement certificate" means the commencement cerlificate or the building permit or the construction permit, by whatever name called issued by the competent authority to allow or permit the promoter to begin development works on an imrnovable property, as per the sanctioned plan;

(xxii) "development works" means the external development works and internal development works on immovable property;

(xxiii) "external development works" includes roads and road systems landscaping, water supply, seweage and drainage systems, electricity supply translormer. sub-station, solid waste management and disposal or any other work which rray have to be executed in the periphery ot, or outside, a project for its benefit, as may be provided under the local lawsl

q (xxiv) "internal development works" means roads, footpaths, water supply, sewers, drains, parks, tree planting, street lighting, provision forcommunity buildings and fortreatment and disposal of sewage and sullage water, soiid waste management and disposal, water conservation, energy managemdnt, fire protection and fire safety requirements. social infrastructure such as educational health and other public amenities or any other work in.a , project for its benefit, as per sanctioned plans;

(xxv) the term "competent authority" as mentioned in definition of 'ocommencement cefiificate" and "residential apartment" , rreans the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property:

(xxvi) The term "carpet area" shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016):

(xxvii) the term "Real Estate Regulatory Authority" shall mean the Authority established under sub- section (1) of section 20 (l) of the Real Estate (Regulation and Development) Act, 2016 (No. l6 of 2016) by the Central Governrirent or State Government;

(xxviii) "project which commences on or after 1't April, 2019" shall mean a project other than an ongoing project;

(xxix) "Residential apartment" shall mean an apartment intended fbr residential use as declared to. the Real Estate Regulatory Authority or to competent authority;

(xxx) "CommerciaI apatlment" shall mean an apaftment other than a residential apafiment;

s-*slrd{rffiqd, fuim n sTfrfr zors

232 $tl (xxxi) ,ofloor space index (FSI)" shall mean the ratio of a building's total floor area (gtross floor area) to the size of the piece of land upon which it is built.".

2. This notification shallcome into force with effect from the I'tday of April'2019.

By order and in the name of the Governor of Chhanisgarh,

REENA BABASAHEB KANGALE, Secretary.