FRNI No. KARBIL/2001/47147

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FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–III

Part–III

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FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IV

Part–IV

¨ÉAUÀ¼ÀÆgÀÄ, sUÀÄgÀĪÁ

Bengaluru, Thursda

PERSONNEL AN

No. DPAR 01 CHU

The following Notification

Legislative Department, Ministry o

dated: 28^th March, 2019 of the El

information:

M

S.O. (E).— Whereas it has been decid

of the People, on the expiration of the

Now, therefore, in pursuance

1951 (43 of 1951), the President is p

(2) of the Table given below compris

be, of Assam, Bihar, Chhattisgarh

Odisha,Uttar Pradesh, West Bengal, D

said Table, to elect the Members in a

made thereunder:

STATE

(1)

ASSAM

BIHAR

ª∞ «Ò∏Â

C¢üPÀÈvÀªÁV ¥ÀæPÀn¸À¯ÁzÀÄzÀÄ

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ay, March 28, 2019 (Chitra 07, Shaka Varsha

ND ADMINISTRATIVE REFORMS SECRETA

NOTIFICATION

ULOSA 2019, Bengaluru, Dated: 28^th March

n Nos. H-11024(1)/2019-Leg.II, dated: 28^th

of Law and Justice, Government of India and

lection Commission of India are republished

GOVERNMENT OF INDIA

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

NOTIFICATION

New D

ded to hold a general election for the purpose of

e term of Sixteenth House of the People;

e of sub-section (2) of section 14 of the Represen

pleased to call upon the Parliamentary constituen

sed within the corresponding States or Union Te

, Goa, Gujarat, Jammu & Kashmir, Karnatak

Daman & Diu and Dadra & Nagar Haveli as spec

accordance with the provisions of the said Act an

PARLIAMENTARY CO

(2)

4-Dhubri

5-Kokrajhar (ST)

6-Barpeta

7-Gauhati

7-Jhanjharpur

8-Supaul

9-Araria

13-Madhepura

25-Khagaria

∏Â√¿Ê

940)

1940)

£ÀA. 259

No. 259

ARIAT

h, 2019.

h March, 2019, of the

d No.464/EPS/2019(3),

d hereunder for general

Delhi, the 28^thMarch, 2019

Chaitra 7, 1941 (SAKA).

constituting a new House

ntation of the People Act,

cies, specified, in column

erritories, as the case may

ka, Kerala, Maharashtra,

cified in column (1) of the

nd of the rules and orders

ONSTITUENCY

²

CHHATTISGARH

1-Surguja (ST)

2-Raigarh (ST)

3-Janjgir-Champa (SC)

4-Korba

5-Bilaspur

7-Durg

8-Raipur

GOA

1-North Goa

2-South Goa

GUJARAT

1-Kachchh (SC)

2-Banaskantha

3-Patan

4-Mahesana

5-Sabarkantha

6-Gandhinagar

7-Ahmedabad East

8-Ahmedabad West (SC)

9-Surendranagar

10-Rajkot

11-Porbandar

12-Jamnagar

13-Junagadh

14-Amreli

15-Bhavnagar

16-Anand

17-Kheda

18-Panchmahal

19-Dahod (ST)

20-Vadodara

21-Chhota Udaipur (ST)

22-Bharuch

23-Bardoli (ST)

24-Surat

25-Navsari

26-Valsad (ST)

JAMMU & KASHMIR

3-Anantnag

KARNATAKA

1-Chikkodi

2-Belgaum

3-Bagalkot

4-Bijapur (SC)

5-Gulbarga (SC)

6-Raichur (ST)

7-Bidar

8-Koppal

9-Bellary (ST)

10-Haveri

11-Dharwad

12-Uttara Kannada

13-Davanagere

14-Shimoga

³

KERALA

1-Kasaragod

2-Kannur

3-Vadakara

4-Wayanad

5-Kozhikode

6-Malappuram

7-Ponnani

8-Palakkad

9-Alathur (SC)

10-Thrissur

11-Chalakudy

12-Ernakulam

13-Idukki

14-Kottayam

15-Alappuzha

16-Mavelikkara (SC)

17-Pathanamthitta

18-Kollam

19-Attingal

20-Thiruvananthapuram

MAHARASHTRA

3-Jalagaon

4-Raver

18-Jalna

19-Aurangabad

32-Raigad

34-Pune

35-Baramati

37-Ahmednagar

43-Madha

44-Sangli

45-Satara

46-Ratnagiri-Sindhudurg

47-Kolhapur

48-Hatkanangle

ODISHA

3-Sambalpur

4-Keonjhar (ST)

9-Dhenkanal

14-Cuttack

17-Puri

18-Bhubaneswar

UTTAR PRADESH

6-Moradabad

7-Rampur

8-Sambhal

20-Firozabad

21-Mainpuri

22-Etah

23-Badaun

24-Aonla

25-Bareilly

26-Pilibhit

⁴

WEST BENGAL

6-Balurghat

7-Maldaha Uttar

8-Maldaha Dakshin

9-Jangipur

11-Murshidabad

DAMAN & DIU

1-Daman & Diu

DADRA & NAGAR HAVELI

1-Dadra & Nagar Haveli (ST)

[F. No. H-11024(1)/2019-Leg.II]

(K. Biswal)

Additional Secretary to the Government of India

ELECTION COMMISSION OF INDIA

NirvachanSadan, Ashoka Road, New Delhi-110 001

No. 464/EPS/2019(3)

Dated: the 28^th March, 2019

7 Chaitra 1941 (Saka)

NOTIFICATION

WHEREAS, the President of India has, by notification issued under sub-section (2) of Section

14 of the Representation of People Act, 1951 (43 of 1951) and published in the Gazette of India on

the 28^th March 2019 (Thursday), been pleased to call upon each of the parliamentary constituencies,

specified in column (2) of the Schedule below, in the States or Union Territories mentioned in column

(1), of the Schedule to elect members to the House of the People, in accordance with the provisions

of the said Act and of the rules and orders made thereunder;

2.

Now, therefore, in pursuance of Sections 30 and 56 of the said Act, the Election Commission

of India hereby-

(A)

Appoints, with respectto the said election, from each of the parliamentary constituencies

specified in the said Schedule,

(a) the 4^th April, 2019 (Thursday), as the last date for making nominations;

(b) the 5^th April, 2019 (Friday), as the date for scrutiny of nominations;

(c) the 8^th April, 2019 (Monday), as the last date for withdrawal of candidatures;

(d) the date specified in column (3) of the SCHEDULE below, as the date on which a poll

shall, if necessary, be taken in the parliamentary constituencies, specified in the

corresponding entry in column (2) of the said Schedule; and

(e) the 27^th May, 2019 (Monday), as the date before which the election shall be completed in

all the above mentioned parliamentary constituencies; and

(B)

Fixes the hours specified in column (4) of the said Schedule, as the hours during which the

poll shall, if necessary, be taken in the constituencies, specified in the corresponding entry in

column (2) of the said Schedule, on the date specified against such constituency in column

(3) thereof, for the above election.

⁵

SCHEDULE

Parliamentary Constituencies, Dates and Hours of Poll

PHASE-III

State/Union

Territory

Parliamentary

Constituency/

Assembly

Constituency

Segment

Date of Poll(s)

Hours of Poll

(1)

(2)

(3)

(4)

ASSAM

4-Dhubri

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

5-Kokrajhar (ST)

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

6-Barpeta

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

7-Gauhati

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

BIHAR

7-Jhanjharpur

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

8-Supaul

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

9-Araria

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

13-Madhepura

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

25-Khagaria

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

CHHATTISGARH

1-Surguja (ST) PC

8- Samri (ST) AC

23rd April, 2019 (Tuesday)

7:00 AM to 3:00 PM

(For

PS

No.

124

Chunchuna and PS

No. 125- Punnag)

7:00 AM to 6:00 PM

(For Rest PS)

4- Premnagar AC

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

5- Bhatgaon AC

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

6- Pratappur (ST) AC

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

7- Ramanujganj (ST)

AC

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

9- Lundra (ST) AC

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

10- Ambikapur AC

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

11- Sitapur (ST) AC

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

2-Raigarh (ST)

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

3-Janjgir-Champa (SC)

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

4-Korba

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

5-Bilaspur

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

7- Durg

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

8-Raipur

23rd April, 2019 (Tuesday)

07:00 AM to 05:00 PM

GOA

1-North Goa

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

2- South Goa

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

GUJARAT

1- Kachchh (SC)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

2-Banaskantha

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

3- Patan

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

4-Mahesana

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

5-Sabarkantha

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

6-Gandhinagar

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

7-Ahmedabad East

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

8-Ahmedabad West

(SC)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

⁶

GUJARAT

9-Surendranagar

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

10- Rajkot

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

11-Porbandar

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

12- Jamnagar

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

13- Junagadh

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

14- Amreli

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

15- Bhavnagar

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

16- Anand

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

17- Kheda

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

18- Panchmahal

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

19- Dahod (ST)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

20- Vadodara

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

21-Chhota Udaipur(ST)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

22- Bharuch

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

23- Bardoli (ST)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

24- Surat

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

25- Navsari

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

26. Valsad (ST)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

JAMMU &

KASHMIR

3-Anantnag PC

In all the Polling

Stations falling in

Anantnag District

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

In all the Polling

Stations falling in

Kulgam District

29th April, 2019 (Monday)

07:00 AM to 06:00 PM

In all the Polling

Stations falling in

Shopian and Pulwana

Districts

6th May, 2019 (Monday)

07:00 AM to 06:00 PM

KARNATAKA

1-Chikkodi

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

2-Belgaum

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

3-Bagalkot

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

4-Bijapur (SC)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

5-Gulbarga (SC)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

6-Raichur (ST)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

7-Bidar

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

8-Koppal

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

9-Bellary (ST)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

10-Haveri

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

11-Dharwad

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

12-Uttara Kannada

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

13-Davanagere

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

14-Shimoga

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

KERALA

1-Kasaragod

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

2-Kannur

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

3-Vadakara

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

4-Wayanad

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

5-Kozhikode

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

6-Malappuram

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

7-Ponnani

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

8-Palakkad

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

9-Alathur (SC)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

10-Thrissur

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

11-Chalakudy

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

12-Ernakulam

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

⁷

13-Idukki

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

14-Kottayam

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

15-Alappuzha

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

16-Mavelikkara (SC)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

17-Pathanamthitta

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

18-Kollam

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

19-Attingal

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

20-Thiruvananthapuram 23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

MAHARASHTRA

3-Jalgaon

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

4-Raver

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

18-Jalna

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

19-Aurangabad

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

32-Raigad

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

34-Pune

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

35-Baramati

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

37-Ahmednagar

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

43-Madha

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

44-Sangli

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

45-Satara

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

46-Ratnagiri-

Sindhudurg

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

47-Kolhapur

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

48-Hatkanangle

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

ODISHA

ODISHA

3-Sambalpur PC

15- Kuchinda (ST) AC

23rd April, 2019 (Tuesday)

07:00 AM to 04:00 PM

18- Rairakhol AC

23rd April, 2019 (Tuesday)

07:00 AM to 04:00 PM

19- Deogarh AC

23rd April, 2019 (Tuesday)

07:00 AM to 04:00 PM

63- Athamallik AC

23rd April, 2019 (Tuesday)

07:00 AM to 04:00 PM

16- Rengali (SC) AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

17- Sambalpur AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

62- Chhendipada (SC)

AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

4-Keonjhar (ST) PC

25- Champua AC

23rd April, 2019 (Tuesday)

07:00 AM to 04:00 PM

20- Telkoi (ST) AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

21- Ghasipura AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

22- Anandapur (SC) AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

23-Patna (ST) AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

24- Keonjhar (ST) AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

30- Karanjia (ST) AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

9-Dhenkanal PC

59- Pallahara AC

23rd April, 2019 (Tuesday)

07:00 AM to 04:00 PM

61- Angul AC

23rd April, 2019 (Tuesday)

07:00 AM to 04:00 PM

55- Dhenkanal AC

23rd April, 2019 (Tuesday)

07:00 AM to 04:00 PM

56- Hindol (SC) AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

57- Kamakhyanagar AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

58- Parjanga AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

60- Talcher AC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

14-Cuttack PC

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

17-Puri

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

18-Bhubaneswar

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

⁸

UTTAR

PRADESH

6-Moradabad

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

7-Rampur

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

8-Sambhal

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

20-Firozabad

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

21-Mainpuri

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

22-Etah

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

23-Badaun

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

24-Aonla

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

25-Bareilly

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

26-Pilibhit

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

WEST BENGAL

6-Balurghat

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

7-Maldaha Uttar

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

8-Maldaha Dakshin

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

9-Jangipur

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

11-Murshidabad

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

DADRA AND

NAGAR HAVELI

1-Dadra and Nagar

Haveli (ST)

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

DAMAN & DIU

1-Daman & Diu

23rd April, 2019 (Tuesday)

07:00 AM to 06:00 PM

By Order,

(Sumit Mukherjee)

Principal Secretary to the Election

Commission of India

H.M. RAGHAVENDRA

Assistant Chief Electoral Officer and

Ex-officio Under Secretary to Government,

DPAR (Elections)

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FRNI No. KARBIL/2001/47147

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Bengaluru, Frida

PERSONNEL AN

No. DPAR 05 CHU

The following Commission

2019, of the Election Commission

public and electors:

ELE

No. 56/2019(I)/PPS-III– In

Symbols (Reservation & Allotmen

following amendments to its Notif

1. In Table II (State Parties), appe

(i)

Against Sl. No.04, in

Bihar, the existing e

पंखा”

2.

In Table III (Registered un

(i)

After the existing e

Column Nos. 1, 2 & 3, respectively

Sl.

No.

Name of the party

2302

Nawan Punjab Party

2303

Mahathma Makkal Munne

Kazhakam

2304

Akhil Bhartiya Jansatta Pa

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ay, April 5, 2019 (Chitra 15, Shaka Varsha 194

ND ADMINISTRATIVE REFORMS SECRETA

NOTIFICATION

UCHIHA 2019, Bengaluru, Dated: 5^th April

’s Amendment Notification No. 56/2019(I)/P

n of India is republished hereunder for info

ECTION COMMISSION OF INDIA

NOTIFICATION

n pursuance of sub-paragraph (2) of paragr

nt) Order, 1968, the Election Commission of

fication No. 56/2019/PPS-III, dated 15^th Marc

ended to the said Notification in Hindi versio

n respect of “Rashtriya Lok Samta Party” pe

entries under column 4 shall be substituted

-recognised parties), appended to the said No

entries at Sl. No.2301, the following entries

y: -

Address

52-E, Hira Nagar, Patiala, Punjab-14700

etra

Old No. 56/11-N, New No. 24, Dr. Amb

Road, Kanchipuram District, Tamil Nad

arty

60, Chaudharana, Post- Jais, District- A

229305

∏Â√¿Ê

40)

40)

£ÀA. 311

No. 311

ARIAT

, 2019.

PPS-III, dated: 1^st April,

ormation of the general

Nirvachan Sadan,

Ashoka Road,

New Delhi-110001

Dated: 1^st April, 2019

11 Chaitra, 1941 (Saka).

raph 17 of the Election

India hereby makes the

ch, 2019, namely: -

on:-

ertaining to the State of

by the entries “छत का

otification:-

shall be inserted under

01

bedkar Nagar, Railway

du- 631502

Amethi, Uttar Pradesh-

²

2305

Nationalist Justice Party

No. 1525/1, Street No. 33, Preet Nagar, New Shimlapuri,

Ludhiana, Punjab- 141003

2306

Tamilaga Makkal Thannurimai

Katchi

D.No. 4A, Mahalakshmi Nagar, Near the Court,

Kattanachampatty Village, Rasipuram Taluka, Namakkal

District, Tamil Nadu- 637408

2307

Yuva Jankalyan Party

Shop No. 06, Laxmi Ashirwad CHS Ltd., Plot No. 23, Sector-

25, Kamothe, District- Raigad, Maharashtra- 410209

2308

Sanyukt Kisan Vikas Party

Village- Suraundha, Post- Barki Basholi, P.S.- Dumraon,

District- Buxar, Bihar- 802119

2309

Smart Indians Party

Grampanchayat- Ghana Khamariya, Opp. Jain Building,

Jabalpur, Madhya Pradesh- 482005

2310

Bharatiya Hitrakshak Party

No.33 Meera Niwas, Pushkar Park, Baben, Near Baben

Prathmik Shala, Taluka – Barodoli, District – Surat, Gujarat-

394601

2311

Sumetee Mukti Morcha

Plot No. 347(LR) 391(RS), Khatian No. 2194(LR), Mouza-

Pancnai, Area 5 Decimal, P.S.- Matigara, District- Darjeling,

West Bengal- 734010

2312

Bhartiya Vikash Dal United

House No. SM.0011-0425, Village- Chhota Bariyarpur, Ward

No. 38, Post- Motihari Court, P.S. Chhatauni, District- East

Champaran, Bihar – 845401

2313

Uttar Pradesh Navnirman Sena

House No. 3, Sector- 15A, District- Gotambuddh Nagar, Noida,

Uttar Pradesh- 201301

2314

Bhartiya Jan Samman Party

Flat No. 32, Krishina Apartment, Block- BH East, DDA Flats,

Ground Floor, Shalimar Bagh, Delhi- 110088

2315

Right to Recall Party

F-001-A, Supath-2 Complex, Opp Juna Wadaj Bus Stand,

Ashram Road, Ahmedabad, Gujarat- 380013

2316

Tehreeke Inquilaab Party

Ansar Nagar, Abdul Rasheed Manzil, Tajoddin Baba Nagar,

Near Ilahi Masjid, Latur, Maharashtra-413520

2317

Maharashtra Kranti Sena

W.No. 20, Ho. No. 920, Plot No. 58, Mahavir Housing Society,

Near Gujrati Bhavan, Ichalkaranji, Tehsil- Hatkanangale,

District- Kolhapur, Maharashtra- 416115

2318

Apni Party India

F-4/149, 2^nd Floor, Sector-16, Rohini, New Delhi- 110089

2319

Telugu Prajaa Patham Party

4-96/25/3, GF-103, Chinamusidiwada, Revenue Ward 70,

Vishakahpatnam, Andhra Pradesh- 530051

2320

Bhartiya Janseva Congress

Kothi No. 768, Ward No. 17, Kila Colony, Kosli Road, Jhajjar,

Haryana – 124103

2321

Rashtriya Janshakti Samaj

Party

Mohalla- Thok, Ward No. 4, Puranaganj, Near Railway

Station, Mishrikh, District- Sitapur, Uttar Pradesh- 261001

2322

Garvi Gujarat Party

No. 112, Gheewali Chali, Chamanpura, Asarwa, Ahmadabad,

Gujarat- 380016

2323

Nation First Democratic Party

House No. 99, Ward No. 39, Gangotri, Ganga Vihar, R.P.S.

Road, Danapur, District- Patna, Bihar- 801503

2324

Dhanwan Bharat Party

Flat No. 002, D Wing, Shree Ganesh CHS, Shanti Vidyanagari,

Mira Road (East), Taluka & District- Thane, Maharashtra-

401107

2325

Young India United Party

House of Madan Mohan Mishra, Village- Mangalpurva, Post-

Parsa, Gondari, Block- Haldharmau, Tehsil- Colonel Ganj,

District- Gonda, Uttar Pradesh- 271126

2326

Jana Dwani Party

D. No. 3-PC/18, Lakshmi Narayana Estates, Miyapur,

Hyderabad, Telangana – 500 049

2327

Manav Awaz Party

Mohalla – Nalapur, Ward No. 6, Narnaul, District –

Mahendergarh, Haryana- 123001

2328

Nagrik Adhikar Party

Nandlalpur, Post- Nandlalpur, Via- Mathurapur, District-

Bhagalpur, Bihar- 813222

2329

Republican Party of India

(Rashtriya)

House No. - 67, 68, Street No. – 15, Block – 28, Vishwas Nagar,

Shahdara, New Delhi- 110032

³

2330

Punjab Ekta Party

B-XII/46, Khewat No. 125/119, Khatauni No. 235, Village

Faridkot, Ward No. 10, Part-2, Tehsil – Faridkot, Harindra

Nagar, District – Faridkot, Punjab – 151203

2331

Sarvjan Lok Shakti Party

T.A. 184/2, Tughlakabad Extension, New Delhi- 110019

2332

Rashtriya Majdoor Vikas Party

H.No. 502, Yamuna Road, Ist floor, Village- Mehandipur,

Tehsil & District- Sonipat, Haryana- 131001

2333

Rashtriya Kisan Bahujan Party

Ajinkya, Rajwada Bhawan, In front of Govt. ITI College,

Tuljapur Road, Niture Nagar, Osmanabad, Tal. & Distt. –

Osmanabad, Maharashtra - 413501

2334

Latchiya Jananayaka Katchi

(LJK)

No. 18, Aravind Bliss, Amman Kovil, First Cross Street,

Srinivasa Nagar, Perungalathur, Chennai, Tamil Nadu – 600063

2335

Hum Log Party

H.No. B-170, Priyadarshini Vihar, Delhi- 110092

2336

Bharathiya Belaku Party

No. 54, Govt. School Road, Village- Gopanahalli, Taluka-

Maddur, District- Mandya, Bengaluru, Karnataka- 571422

2337

Navnirman Party

Plot No. 1588-P, Sector- 5, Urban Estate, Tehsil- Thanasar,

K.D.B Road, District- Kurukshetra, Haryana- 136118

2338

Anaithu Makkal Katchi

No. 44, 2^nd floor, Narayanasamy Street, Pulianthope, Near

Perambur Barrack Road, Chennai, Tamil Nadu- 600012

2339

Vanchit Bahujan Aaghadi

Survey No. 858B/2, ‘Akash’ Bhigvan Road, Behind Ranade

Petrol pump, Ashok Nagar, Baramati, District – Pune,

Maharashtra - 413102

2340

Shiromani Akali Dal (Taksali)

No. 30, Guru Har Rai Avenue, Opposite Khalsa College,

Amritsar, Punjab- 143001

2341

Pachchasi Parivartan Samaj

Party

H.No. 98, KalyaniVihar, Near Prashant Public School, Kamta,

Chinhat, Lucknow, Uttar Pradesh- 226028

2342

Dogra Swabhiman Sangathan

Party

No. 9&10, Block- D, Sector- C, Gandhi Nagar, Jammu,

Jammu & Kashmir - 180004

2343

Kerala Janapaksham (Secular)

T.C. 16/882(13), Sreekrishna Nagar, Jagathy – Post,

Thiruvananthapuram, Kerala- 695014

2344

Akhand Bharat Vikas Party

Plot No. 100, Transport Nagar, Saharanpur, Uttar Pradesh-

247001

2345

Jagrook Janta Party

Village- Dilawarpur, P.O. & P.S.-Bihta, District- Patna, Bihar-

801103

2346

Desiya Sirupanmayinar Makkal

Iyakkam

S. John, No. 7, Pavunjur, Main Road, Keeralvadi- Village,

Puliyaranan Kottai, Panjayat, Zamin, Endathur- Post,

Madurantakam- Taluka, Kancheepuram- District, Chennai,

Tamil Nadu- 603311

2347

Rythu Bidda Party

8-16-93/1, Sowbagya Colony, Sriram Nagar, Chintalkunta,

Hyderabad, Telangana- 500074

2348

Rashtriya Maratha Party

Shivneri Sinhagad Building, Shrinagar (Shivnagar) Colony,

Bidar Road, Udgir, District – Latur, Maharashtra - 413517

2349

Samarth Bharatvarsh Party

39A, DDA Flats (Old), Chilla, Mayur Vihar, Phase-I, Delhi-

110091

2350

Vijay Bharat Party

H.No. 402, 3^rd Floor, Plot No. 2-3, Gali No. 3, Friends

Encalve, Shahberi, Greater Noida Extension, Gautam Budh

Nagar, Uttar Pradesh- 201009

2351

Bahujana Desham Party

Door No. 4/32, Gaddameeda Harijana Wada, Singareddy Palli,

Penagalur Mandal, Y.S.R., Kadapa- District,

Andhra

Pradesh- 516127

2352

Rashtriya Republican Party

D-26, Meerdard Road, New Delhi- 110002

2353

Azad Kranti Party

H.No. 559, Block- G, Scheme No. 40, Panki, Gangaganj,

Kanpur Nagar, Uttar Pradesh- 208020

2354

Sada Haq Party

House No. 29/9/3, 29/8/2/3, VPO Mahilpur, Tehsil-

Garshankar, District- Hoshiarpur, Punjab- 144527

⁴

(ii)

Against Sl. No.558, in respect of ‘Bhartiya Jan Nayak Party’, the existing entries

under column 3 shall be substituted by the entries “C-17-18, Sector-15, Vasundhra,

Ghaziabad, Uttar Pradesh – 201012”.

(iii)

Against Sl. No.622, in respect of ‘Bhartiya Samajik Nyay Morcha’, the existing

entries under column 3 shall be substituted by the entries “Ward No.3, Vikas Nagar,

Robertsganj, Janpad – Sonbhadra, Uttar Pradesh – 231216”.

(iv)

Against Sl. No.773, in respect of ‘Garib Janshakti Party’, the existing entries under

column 3 shall be substituted by the entries “Kumar Market, Akhadaghat Road,

Holding No.17/15, Ward No.17, Near to Balughat Dhalan, Muzaffarpur, Bihar-

842001”.

(v)

Against Sl. No.1035, in respect of ‘Janata Party’, the existing entries under column

3 shall be substituted by the entries “G/42, Purvi Vinod Nagar, Delhi – 110091”.

(vi)

Appended to the said Notification in Hindi version, against Sl. No.858, in respect of

‘Hindusthan Nirman Dal’, the existing entries under column 2 shall be substituted

by the entries “ह दुःथान िनमाण दल”.

3.

In Table IV (List of Free Symbols), appended to the said Notification:-

(i)

Against Sl.No.3, in respect of ‘Apple’, the existing entries shall be substituted as

“Apple (In all States and Union Territories except in the States of, Assam, Manipur,

Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Puducherry, Tamil Nadu, Kerala &

Karnataka)”

(ii)

Appended to the said Notification in Hindi version, against Sl.No.164, in respect of

‘T.V. Remote’, the existing entries shall be substituted by the entries “ट.वी. रमोट”

By order,

(A.K. PATHAK)

SECRETARY

ELECTION COMMISSION OF INDIA

H.M. RAGHAVENDRA

Assistant Chief Electoral Officer and

Ex-officio Under Secretary to Government,

DPAR (Elections)

⁵

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FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, s§ÄzsÀªÁ

Bengaluru, Wednesd

No. FD 03

Whereas the draft of the

published as required by sub-sect

Act 21 of 1966) in Notification No

Gazette (Extraordinary) No. 133,

persons likely to be affected wit

Gazette.

And, whereas the said Gaz

And, whereas no objection

State Government.

Now, therefore, in exercis

Act 1965 (Karnataka Act 21 of

rules, namely:-

1. Title and commencem

Duties and Fees) (Amendment) Ru

(2) They shall come into f

2. Amendment of Schedu

Duties and Fees) Rules,1968 (here

(i) for serial number 8 an

namely:

“8. Low Alcoholic Bevera

(ii) for serial number 9 an

namely:

“9. Beer manufactured

Microbrewery

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ÁgÀ, ªÀiÁZïð 27, 2019 (ZÉÊvÀæ 06, ±ÀPÀ ªÀµÀð 19

day, March 27, 2019 (Chitra 06, Shaka Varsha

FINANCE SECRETARIAT

NOTIFICATION

PES 2019, Bengaluru, Dated: 27.03.2019

e Karnataka Excise (Excise Duties and Fe

tion(1) of Section 71 of the Karnataka Excise

. FD 03 PES 2019, dated: 23.02.2019 in Par

, dated: 23.02.2019 inviting objections and

thin fifteen days from the date of its pub

zette was made available to the public on 23^r

ns and suggestions were received in respect

e of the powers conferred by Section 71 of

1966) the Government of Karnataka hereb

RULES

ment.- (1) These rules may be called the Ka

ules, 2019.

force with effect from the 1^stday of April, 201

ule-A.- In Schedule-A appended to the Ka

einafter referred to as the said rules):-

nd the entries relating thereto, the followin

age Rs.10 per bulk litre

nd the entries relating thereto, the followin

d in the

Fifty percent of the annua

capacity at the rate of Rs

Bulk litre.

It shall be paid along with

licence fee.

∏Â√¿Ê

940)

a 1940)

£ÀA. 258

No. 258

9

ees) Rules, 1968, was

e Act, 1965, (Karnataka

rt-IVA of the Karnataka

d suggestions from all

blication in the Official

rd February 2019.

of the said draft by the

f the Karnataka Excise

by makes the following

arnataka Excise (Excise

9.

arnataka Excise (Excise

g shall be substituted,

g shall be substituted,

al installed

.10 per

h the

²

3.Amendment of Schedule-D.- In Schedule-D to the said rules:–

(i) for serial number II and the entries relating thereto, the following shall be substituted,

namely:-

II

Beer (bottled)

From

To

(1)

Manufactured

in

Karnataka

and

when

issued to a Distributor

Licensee

under

the

Karnataka Excise (Sale

of Indian and Foreign

Liquors) Rules, 1968, for

the

purpose

of

sale

within

Karnataka

but

excluding

the

Beer

issued

to

a

licensee

holding Military Canteen

Licence,

Military

Canteen Stores Bonded

Warehouse Licence or

Border Security Force or

Para-Military

Forces

Licences;

or

(2)

Manufactured

in

other States in India and

when

imported

into

Karnataka State by a

Distributor Licensee.

(1)

Manufactured

in

Karnataka:

(i) when issued to a

licensee holding Military

Canteen Licence, Military

Canteen Stores Bonded

Warehouse

Licence

or

Border Security Force or

Para-Military

Forces

Licences; or

(ii)

when

issued

for

export

to

licensees

outside Karnataka but

within India by way of

sale or stock transfer;

or

(2)

Manufactured

in

other States in India and

when

imported

into

Karnataka by a Licensee

holding

the

Military

Canteen Stores Bonded

Warehouse Licence.

Rs. Ps.

Rs. Ps.

Rs. Ps.

Rs. Ps.

1.

125-00 (in

case

of

330

ml

bottles)

Above

175% of Declared Price

2-00

2

140-00

above

175% of Declared Price

2-00

(ii) for serial number III and the entries relating thereto, the following shall be substituted, namely:-

III

Beer

(Draught/

Bulk)

From

To

Manufactured in Karnataka

and

when

issued

to

a

Licensee

under

the

Karnataka Excise (Lease of

the Right of Retail Vend of

Beer) Rules, 1976.

Manufactured

in

Karnataka and when

issued to a Licensee for

export

outside

the

State of Karnataka but

within India by way of

sale or Stock transfer.

Rs. Ps.

Rs. Ps.

Rs. Ps.

Rs. Ps.

01

00.00

15.00

150 % of Declared Price

0.40

02

16.00

20.00

150 % of Declared Price

0.45

03

21.00

25.00

150 % of Declared Price

0.50

³

(iii) for serial number VII and the entries relating thereto, the following shall be substituted, namely:-

VII

Low

Alcoholic

Beverage

From

To

(1)

Manufactured

in

Karnataka

and

when

issued to a Distributor

Licensee

under

the

Karnataka Excise (Sale

of Indian and Foreign

Liquors)

Rules,

1968,

for the purpose of sale

within Karnataka but

excluding

the

liquor

issued

to

a

licensee

holding Military canteen

licence,

Military

Canteen Stores Bonded

Warehouse Licence or

Border Security Force or

Para-military

Forces

Licenses;

or

(2)

Manufactured

in

other States in India

and

imported

into

Karnataka State by a

Distributor Licensee.

(1)

Manufactured

in

Karnataka,-

(i) when issued to a

licensee holding Military

Canteen

Licence,

Military Canteen Stores

Bonded

Warehouse

Licence

or

Border

Security Force or Para

Military

Forces

Licenses; or

(ii)

when

issued

for

export

to

licensees

outside Karnataka but

within India by way of

sale or stock transfer;

or

(2)

Manufactured

in

other States in India

and when imported into

Karnataka by a Licensee

holding

the

Military

Canteen Stores Bonded

Warehouse licence.

Rs. Ps.

Rs. Ps.

Rs. Ps.

Rs. Ps.

01

00.00

450.00

150 % of Declared Price

0.45

02

451.00

Above

150 % of Declared Price

0.50

4.Amendment of Schedule-D1:-In Schedule-D1 to the said rules, in column 4 for the words, letters

and figures “Fifty percent of the annual installed capacity at the rate of Rs.12.50 per bulk litre”, the

words, letters and figures “Fifty percent of the annual installed capacity at the rate of Rs.25.00 per

bulk litre” shall be substituted.

By Order and in the Name of the Governor of Karnataka

G.Shashidhar

Under Secretary to Government,

(Excise)

Finance Department

¸ÀPÁðj ªÀÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 1000

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, sUÀÄgÀĪÁ

Bengaluru, Thursda

Office of the Co

Vanijya Th

No. KGST.C

In pursuance of section 16

Act 27 of 2017) and sub-rule (3)

(hereinafter referred to as the s

No. KGST.CR.01/2017-18, dated

Extraordinary, Part-IVA, No.1548

omitted to be done before such su

GST ITC-04 of the said rules, in

worker, during the period from J

June, 2019.

¸ÀPÁðj ªÀÄ

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«±ÉõÀ gÁdå ¥ÀwæPÉ

ªÁgÀ, ªÀiÁZïð 28, 2019 (ZÉÊvÀæ 07, ±ÀPÀ ªÀµÀð 1

ay, March 28, 2019 (Chitra 07, Shaka Varsha

ommissioner of Commercial Taxes (Karna

herige Karyalaya, Gandhinagar, Bengaluru,

NOTIFICATION (07 / 2019)

CR.01/17-18, Bengaluru, Dated: 27-03-201

68 of the Karnataka Goods and Services Tax

of rule 45 of the Karnataka Goods and Se

said rules), and in supercession of the No

d the 31^st December 2018, published in t

, dated the 31^st December 2018, except as r

upersession, the time limit for furnishing th

respect of goods dispatched to a job worker

July, 2017 to March, 2019 is hereby extend

SRIKA

Commissioner of

(Karnataka

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∏Â√¿Ê

940)

1940)

£ÀA. 260

No. 260

ataka)

19

x Act, 2017 (Karnataka

rvices Tax Rules, 2017

otification (1-AB/2018)

he Karnataka Gazette,

respects things done or

he declaration in FORM

r or received from a job

ded till the 30^th day of

AR M.S.

f Commercial Taxes

a), Bengaluru

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁ

Bengaluru, Saturda

REMOVA

No. FD 47

Whereas, sub-section (2) o

(Karnataka Act 27 of 2017) (herei

input tax credit shall be restricted

and

Whereas sub-section (3) o

sub-section (2) of section 17 of the

Now, therefore, in exercis

Government of Karnataka, on rec

namely:-

1. Short title. -- This Order may b

Difficulties) Order, 2019.

2. For the removal of difficulties,

item (b) of para 5 of Schedule II

supplies including zero rated sup

area of the construction of the co

and the area which is exempt.

3. This Order shall come into force

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ÁgÀ, ªÀiÁZïð 30, 2019 (ZÉÊvÀæ 09, ±ÀPÀ ªÀµÀð 19

ay, March 30, 2019 (Chitra 09, Shaka Varsha 1

FINANCE SECRETARIAT

AL OF DIFFICULTY ORDER No. 04/2019

CSL 2017, Bengaluru, dated: 29.03.2019

of section 17 of the Karnataka Goods and S

inafter in this order referred to as the “said

d to so much of input tax as is attributable t

f section 17 of said Act provides that the va

e said Act shall be as prescribed;

se of the powers conferred by section 172

commendations of the Council, hereby mak

be called the Karnataka Goods and Services T

it is hereby clarified that in case of supply

of the said Act, the amount of credit attri

pplies and exempt supplies shall be determin

omplex, building, civil structure or a part th

e with effect from the 1^st day of April, 2019.

By Order and in the name of the G

NETRAPRABHA M.DH

Under Secretary to Gove

Finance Departmen

ÄÄzÀæuÁ®AiÀÄ, «PÁ¸À ¸ËzsÀ WÀlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ. (¦7) ¥ÀæwUÀ¼ÀÄ: 100

∏Â√¿Ê

940)

1940)

£ÀA. 262

No. 262

9

Services Tax Act, 2017

Act”) provides that the

to the taxable supplies;

alue for the purpose of

2 of the said Act, the

kes the following Order,

Tax (Fourth Removal of

y of services covered by

ibutable to the taxable

ned on the basis of the

hereof, which is taxable

Governor of Karnataka,

HAYAPULE

ernment (I/c),

nt [C.T-1].

FRNI No. KARBIL/2001/47147

∞¬Òûª

¨sÁUÀ–IVA

Part–IVA

¨ÉAUÀ¼ÀÆgÀÄ, ±À¤ªÁ

Bengaluru, Saturda

No. FD 48

In exercise of the powers c

(1) of section 11,sub-section (5) o

Karnataka Goods and Services

Karnataka, on the recommendatio

public interest so to do, hereby

Karnataka Notification (11/2017)

Karnataka Gazette, Extraordinary

In the said Notification, -

(i)

in the opening paragraph,

(a)

after the word, brackets an

figures “sub-section (3) and

(b)

the word “and” after the wo

by the symbol “,”;

(c)

after the word, brackets an

shall be inserted;

(ii) in the Table, -

(a)

against serial number 3, for

the following items and entr

(3)

“(i) Construction of affordable

apartments by a promoter in a re

estate project (herein after ref

RREP)which commences on or af

2019 or in an ongoing RREP i

which the promoter has not exer

to

pay

State

tax

on

cons

apartments at the rates as speci

(ie) or (if)below, as the case ma

manner prescribed therein,inten

to a buyer, wholly or partly, exce

entire consideration has been r

issuance of completion certifi

required, by the competent autho

its first occupation, whichever is e

(Provisions of paragraph 2 of this

shall apply for valuation of this se

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«±ÉõÀ gÁdå ¥ÀwæPÉ

ÁgÀ, ªÀiÁZïð 30, 2019 (ZÉÊvÀæ 09, ±ÀPÀ ªÀµÀð 19

ay, March 30, 2019 (Chitra 09, Shaka Varsha 1

FINANCE SECRETARIAT

NOTIFICATION (03/2019)

CSL 2017, Bengaluru, dated: 29.03.2019

conferred by sub-sections (1), (3) and (4) of

of section 15, sub-section (1) of section 16

Tax Act, 2017 (Karnataka Act 27 of 201

ons of the Council, and on being satisfied tha

makes the following further amendments

No.FD 48 CSL 2017, dated the 29^thJune,

y, Part-IVA, No.601, dated the 29^thJune, 2017

nd figures “conferred by sub-section (1),”, t

d sub-section (4)” shall respectively be inserte

ords and figures “sub-section (5) of section 1

nd figures “section (16)”, the words and fig

r item (i), and the entries relating thereto in

ries shall be substituted, namely, -

Table

(4)

e residential

sidential real

ferred to as

fter 1^st April,

n respect of

rcised option

struction

of

ified for item

ay be, in the

nded for sale

ept where the

eceived after

icate, where

ority or after

earlier.

s notification

ervice)

0.75

Provided that the S

specified in column

cash, that is, by d

cash ledger only;

Provided also that

charged on goods

supplying the servic

except to the exte

Annexure I in the c

RREP and in Annex

RREP;

Provided also that

shall pay, by debit i

ledger or electronic c

equivalent

to

the

∏Â√¿Ê

940)

1940)

£ÀA. 263

No. 263

9

f Section 9, sub-section

and section 148of the

17), the Government of

at it is necessary in the

in the Government of

2017, published in the

7, namely:-

the word, brackets and

ed;

15” shall be substituted

gure “and section 148”

column (3), (4) and (5),

(5)

State tax at the rate

n (4) shall be paid in

debiting the electronic

credit of input tax

and services used in

ce has not been taken

ent as prescribed in

ase of REP other than

xure II in the case of

the registered person

in the electronic credit

cash ledger, an amount

e

input

tax

credit

²

(ia) Construction of residential apartments

other than affordable residential apartments

by a promoter in an RREP which commences

on or after 1^st April, 2019 or in an ongoing

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 completion

certificate, 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)

3.75

attributable to construction in a project,

time of supply of which is on or after 1^st

April, 2019, which shall be calculated in

the manner as prescribed in the Annexure I

in the case of REP other than RREP and in

Annexure II in the case of RREP;

Provided also that where a registered

person

(landowner-

promoter)

who

transfers

development

right

or

FSI

(including additional FSI) to a promoter

(developer-

promoter)

against

consideration, wholly or partly, in the form

of construction of apartments, -

(i) the developer- promoter shall pay tax

on

supply

of

construction

of

apartments

to

the

landowner-

promoter, and

(ii) such landowner – promoter shall be

eligible for credit of taxes paid by him

to the developer promoter towards the

supply of construction of apartments

by

developer-

promoter

to

him,

provided

the

landowner-

promoter

further supplies such apartments to

his

buyers

before

issuance

of

completion

certificate

or

first

occupation, whichever is earlier, and

pays tax on the same which is not less

than the amount of tax paid by him on

construction of such apartments to the

developer- promoter.

Explanation. -

(i) “developer- promoter” is a promoter

who constructs or converts a building

into apartments or develops a plot for

sale,

(ii) “landowner- promoter” is a promoter

who transfers the land or development

rights or FSI to a developer- promoter

for construction of apartments and

receives

constructed

apartments

against such transferred rights and

sells such apartments to his buyers

independently.

Provided also that eighty percent of value of

input and input services, [other 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;

(ib) Construction of commercial apartments

(shops, offices, godowns etc.) by a promoter in

an RREP which commences on or after 1^st

April, 2019 or in an ongoing 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 completion certificate, 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)

3.75

(ic) Construction of affordable residential

apartments by a promoter in a real estate

project (herein after referred to as REP)

other than RREP, which commences on or

after 1^st April, 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 completion

certificate, 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)

0.75

(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 1^st April, 2019

or in an ongoing REP other than RREP in

respect

of

which

the

promoterhas

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,

3.75

³

except where the entire consideration has

been received after issuance of completion

certificate, 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)

Provided

also

that

inputs

and

input

services on which tax is paid on reverse

charge basis shall be deemed to have been

purchased from registered person;

Provided also that where value of input and

input services received from registered

suppliers during the financial year (or part

of the financial year till the date of

issuance of completion certificate or first

occupation of the project, whichever is

earlier)falls short of the said threshold of 80

per cent., tax shall be paid by the promoter

on value of input and input services

comprising such shortfall at the rate of

eighteen percent on reverse charge basis

and all the provisions of the Karnataka

Goods

and

Services

Tax

Act,

2017

(Karnataka Act 27 of 2017) shall apply to

him as if he is the person liable for paying

the tax in relation to the 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

supply of such cement at the applicable

rates on reverse charge basis and all the

provisions of the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27

of 2017), shall apply to him as if he is the

person liable for paying the tax in relation

to such supply of cement;

(Please

refer

to

the

illustrations

in

annexure III)

Explanation. -

1.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

following 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

1 above, tax on cement

received from unregistered person shall be

paid in the month in which cement is

received.

3. Input Tax Credit not availed shall be

reported every month by reporting the

same as ineligible credit in GSTR-3B [Row

No. 4 (D)(2)].

⁴

(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-item

(c) of item (vi), against serial number 3 of the

Table, 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.

(Provisions of paragraph 2 of this notification

shall apply for valuation of this service)

6

Provided that in case of ongoing project, 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 10^th of

May, 2019;

Provided also that where the option is not

exercised in Form at annexure IV by the

10^th of May, 2019, option to pay tax at the

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;

Provided also that invoices for supply of the

service can be issued during the period

from 1^st April 2019 to 10^th May 2019 before

exercising the option, but such invoices

shall be in accordance with the option to be

exercised.;

(if) Construction of a complex, building, civil

structure or a part thereof, including,-

(i) commercial apartments (shops, offices,

godowns etc.) by a promoter in a REP

other than RREP,

(ii) 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

certificate, 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 of paragraph 2 of this notification

shall apply for valuation of this service

9

(b)

against serial number 3, -

a. item (ii) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;

b. in item (iv) 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;

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, -

(3)

(4)

(5)

(va) Composite supply of works contract as

defined in clause (119) of section 2 of the

Karnataka Goods and Services Tax Act, 2017,

other than that covered by items (i), (ia), (ib), (ic),

6

Provided that carpet area of

the

affordable

residential

apartments as specified in the

entry in column (3) relating to

⁵

(id), (ie) and (if)above, supplied by way of

construction,

erection,

commissioning,

installation,

completion,

fitting

out,

repair,

maintenance,

renovation,

or

alteration

of

affordable residential apartments covered by

sub- clause (a) of clause (xvi) of paragraph 4

below, in a project which commences on or after

1^st April, 2019,or in an ongoing project in respect

of which the promoterhas 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,

this item, is not less than 50%

of the total carpet area of all

the apartments in the project;

Provided also that for the

purpose

of

determining

whether the apartments at the

time of supply of the service

are

affordable

residential

apartments covered by sub-

clause (a) of clause (xv) of

paragraph 4 below or not,

value of the apartments shall

be

the

value

of

similar

apartments booked nearest to

the date of signing of the

contract for supply of the

service specified in the entry in

column (3) relating to this

item;

Provided also that in case it

finally

turns

out

that

the

carpet area 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 (xv) 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 on

reverse charge basis as is

equal to the difference between

the tax payable on the service

at the applicable rate but for

the rate prescribed herein and

the tax actually paid at the

rate prescribed herein”;

e. in item (vi) in column (3), after the figures “2017”, the words, brackets, and figures “other

than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if)above” shall be inserted’;

f.

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

“(xii) Construction services other than(i), (ia), (ib), (ic), (id), (ie), (if),(iii), (iv), (v), (va), (vi),

(vii), (viii), (ix), (x) and (xi) above.

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 (if)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)

against serial number 16, in item (ii) in column (3), for the word, brackets and letters

“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 figures and letters “ (i) (ia), (ib), (ic), (id), (ie)and (if)” shall be substituted;

(d)

after serial number 38 in column (1) and the entries relating thereto in column (2), (3), (4) and

(5) the following serial number and entries shall be inserted, namely: -

⁶

(1)

(2)

(3)

(4)

(5)

“39.

Chapter 99

Supply of services other 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) by an unregistered person to a

promoter for construction of a project on which tax

is payable by the recipient of the services under

sub- section 4 of section 9 of the Karnataka Goods

and Services Tax Act, 2017 (Karnataka Act 27 of

2017), as prescribed in Notification No. (07 / 2019)

FD 48 CSL 2017, dated 29.03.2019.

Explanation. -

This entry is to be taken to apply to all services

which satisfy the conditions prescribed herein,

even though they may be covered by a more

specific chapter, section or heading elsewhere in

this Notification.

9

-”;

(iii) in paragraph 2, 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, letter sand figures “ (i) (ia), (ib), (ic),

(id), (ie)and (if)” shall be substituted;

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

“2A. Value of supply of service by way of transfer of development rights or FSI (including additional

FSI) by a person to the promoter against consideration in the form of commercial or residential

apartments in a project shall be deemed to be equal to the value of service of construction of similar

commercial or residential apartments charged by the promoter in accordance with paragraph 2 from

the independent buyers, other than the person transferring the development rights or FSI, nearest to

the date on which such development rights or FSI(including additional FSI) is transferred to the

promoter.”

(v) in paragraph 4 relating to Explanation, after clause (xii), the following clauses shall be inserted,

namely: -

“(xiii) an apartment booked on or before the 31^st March, 2019 shall mean an apartment which meets

all the following three conditions, namely- (a) part of supply of construction of which has time of

supply on or before the 31^st March, 2019and (b) at least one instalment has been credited to the

bank account of the registered person on or before the 31^st March, 2019and (c) an allotment letter or

sale agreement or any other similar document evidencing booking of the apartment has been issued

on or before the 31^st March, 2019;

(xiv) the term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of

the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(xv) the term “project” shall mean a real estate project or a residential real estate project;

(xvi) the term “affordable residential apartment” shall mean, -

(a) a residential apartment in a project which commences on or after 1^st 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, -

(i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater

Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of

MMR) with their respective geographical limits prescribed by an order issued by the

Central or State Government in this regard;

(ii) Gross amount shall be the sum total of; -

A. Consideration charged for the services specified at item (i) and (ic) in column (3)

against sl. No. 3 in the Table;

⁷

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.;

(b) 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-item (d) and sub-item (da) of item (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 apartments 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 (Central Act 16 of 2016);

(xviii) the term “real estate project (REP)” shall have the same meaning as assigned to it in in clause

(zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016(Central Act 16 of 2016);

(xix) the term “residential real estate project (RREP)” shall mean a REP in which the carpet area of

the commercial apartments is not more than 15 per cent. of the total carpet area of all the

apartments in the REP.

(xx) the term “ongoing project” shall mean a project which meets all the following 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 31^st March, 2019, and it is certified by any

of the following that construction of the project has started on or before 31^st March, 2019:-

(i) an architect registered with the Council of Architecture constituted under the Architects

Act, 1972 (Central Act 20 of 1972); or

(ii) a chartered engineer registered with the Institution of Engineers (India); or

(iii) a licensed surveyor of the respective local body of the city or town or village or

development or planning authority.

(b) where commencement certificate 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 project has started on or before the 31^st March, 2019;

(c) completion certificate has not been issued or first occupation of the project has not taken

place on or before the 31^st March, 2019;

(d) apartments being constructed under the project have been, partly or wholly, booked on or

before the 31^st March, 2019.

Explanation.-For the purpose of sub- clause (a) and (b) above, construction of a project shall

be considered to have started on or before the 31^st March, 2019, if the earthwork for site

preparation for the project has been completed and excavation for foundation has started on

or before the 31^st March, 2019.

(xxi) "commencement certificate" means the commencement certificate 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 immovable 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 transformer, sub-station, solid waste management

and disposal or any other work which may have to be executed in the periphery of, or outside, a

project for its benefit, as may be provided under the local laws;

(xxiv) "internal development works" means roads, footpaths, water supply, sewers, drains, parks,

tree planting, street lighting, provision for community buildings and for treatment and disposal of

sewage and sullage water, solid waste management and disposal, water conservation, energy

management, fire protection and fire safety requirements, social infrastructure such as educational

⁸

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 “commencement certificate” and

“residential apartment” , means 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 as assigned to it in Real Estate

(Regulation and Development) Act, 2016;

(xxvii) the term “Real Estate Regulatory Authority” shall mean the Authority established under

sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (Central

Act 16 of 2016) by the Central Government or State Government;

(xxviii) “project which commences on or after 1^st April, 2019” shall mean a project other than an

ongoing project;

(xxix) “Residential apartment” shall mean an apartment intended for residential use as declared to

the Real Estate Regulatory Authority or to competent authority;

(xxx) “Commercial apartment” shall mean an apartment other than a residential apartment;

(xxxi) “floor space index (FSI)” shall mean the ratio of a building’s total floor area (gross floor area) to

the size of the piece of land upon which it is built;

2. This Notification shall come into force with effect from the1^st day of April, 2019.

By Order and in the name of the Governor of Karnataka,

NETRAPRABHA M.DHAYAPULE

Under Secretary to Government (I/c),

Finance Department [C.T-1].

Annexure I

Real estate project (REP) other than Residential Real estate project (RREP)

Input tax credit attributable to construction of residential portion in areal estate project

(REP)other than residential real estate project (RREP), which has time of supply on or after 1^st April,

2019, shall be calculated project wise for all projects which commence on or after 1^st April, 2019or

ongoing projectsin 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) against serial number 3, as

the case may be, in the prescribed manner,before the due date for furnishing of the return for the

month of September following the end of financial year 2018-19, in the following manner:

1.

Where % completion as on 31^st March, 2019 is not zero or where there is inventory in

stock

(a) Input tax credit on inputs and input services attributable to construction of residential portion

in aREP, which has time of supply on or after 1^st April, 2019, may be denoted as Tx. Tx shall be

calculated as under:

Tx=T-Te

Where,

(i)

T is the total ITC availed (utilized or not) on inputs and input services used in

construction of the REP from 1^st July, 2017 to 31^st March, 2019 including transitional

credit taken on 1^st July, 2017;

(ii)

Te is the eligible ITC attributable to (a) construction of commercial portion and (b)

construction of residential portion, in the REP which has time of supply on or before 31^st

March, 2019;

⁹

(b)

Te shall be calculated as under:

Te=Tc+Tr

Where, -

Tc is the ITC attributable to construction of commercial portion in the REP, calculated as

under:

Tc =T * (carpet area of commercial apartments in the REP/ total carpet area of commercial

and residential apartments in the REP) and

Tr is the ITC attributable to construction of residential portion in the REP which has time of

supply on or before 31^st March, 2019 and which shall be calculated as under,

Tr= T* F1 * F2 * F3* F4

Where, -

F1=

Carpet area of residential apartments in REP

Total carpet area of commercial and residential apartments in the REP

Total carpet area of residential apartment booked on or before 31^st March,

2019

F2 =

Total carpet area of the residential apartment in REP

Such Value of supply of construction of residential apartments booked on or

before 31^st March, 2019 which has time of supply on or before 31^st March,

2019

F3 =

Total value of supply of construction of residential apartments booked on or

before 31^st March, 2019

(F3 is to account for percentage invoicing of booked residential apartments)

F4=

1

% Completion of construction as on 31^st March, 2019

Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be

100 ÷ 20 = 5.

Explanation: “% Completion of construction as on 31^st March, 2019” shall be the same as declared

to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate

(Regulation and Development) Act, 2016 (16 of 2016)and where the same is not required to be

declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an

architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20

of 1972) or a chartered engineer registered with the Institution of Engineers (India).

(c)

A registered person shall have the option to calculate ‘Te’ in the manner prescribed below

instead of the manner prescribed in (b) above,-

Te shall be calculated as under:

Te = Tc + T1 + Tr

Where, -

Tc is the ITC attributable to construction of commercial portion in the REP, calculated as

under:

Tc =T3 * (carpet area of commercial apartments in the REP/ total carpet area of commercial

and residential apartments in the REP);

Wherein

T3 = T- (T1 + T2)

T1 = ITC attributable exclusively to construction of commercial portion in the REP

T2 = ITC attributable exclusively to construction of residential portion in the REP

and

Tr is the ITC attributable to construction of residential portion in the REP which has time of

supply on or before 31.03.2019 and which shall be calculated as under,

Tr= (T3 + T2)* F1 * F2 * F3* F4

or

Tr= (T- T1)* F1 * F2 * F3* F4

(d)

The amounts ‘Tx’ and ‘Te’ shall be computed separately for input tax credit of central tax,

State tax, Union territory tax and integrated tax.

10

(e)

Where, Tx is positive, i.e. Te<T, the registered person shall pay, by debit in the electronic

credit ledger or electronic cash ledger, an amount equal to the difference between T and Te. Such

amount shall form part of the output tax liability of the registered person and the amount shall be

furnished in FORM GST ITC- 03.

Explanation: The registered person may file an application in FORM GST DRC- 20, seeking

extension of time for the payment of taxes or any amount due or for allowing payment of such taxes

or amount in installments in accordance with the provisions of section 80. The commissioner may

issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment

and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem

fit.

(f)

Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods

and services received on or after 1^st April, 2019 for construction of residential portion in the REP, for

which he shall not otherwise be eligible, to the extent of difference between Te and T.

(g)

The registered person may calculate Tc and utilize credit to the extent of Tc for payment of

tax on commercial apartments, till the complete accounting of Tx is carried out and submitted.

(h)

Where percentage completion is zero but ITC has been availed on goods and services received

for the project on or prior to 31^stMarch, 2019, input tax credit attributable to construction of

residential portion which has time of supply on or after 1^st April, 2019, shall be calculated and the

amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with

the modification that percentage completion for calculation of F4 shall be taken as the percentage

completion which, as certified by an architect registered with the Council of Architecture constituted

under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of

Engineers (India), can be achieved with the input services received and inputs in stock as on

31^stMarch, 2019.

2.

Where % completion as on 31st March, 2019 is zero but invoicing has been done

having time of supply before 31st March, 2019,and no input services or inputs have been

received as on 31st March, 2019, “Te” shall be calculated as follows: -

(a)

Input tax credit on inputs and input services attributable to construction of residential

portion in a REP, which has time of supply on or before 31^st March, 2019 may be denoted as Te

which shall be calculated as under,

Te = Tc + Tr

Where, -

Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:

Tc =Tn* (carpet area of commercial apartments in the REP/ total carpet area of commercial and

residential apartments in the REP) and

Tr is the ITC attributable to construction of residential portion in the REP which has time of supply

on or before 31^st March, 2019 and which shall be calculated as under,

Tr = Tn* F1 * F2 * F3

Where, -

Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act,

received in 2019-20 for construction of REP

F1, F2 and F3 shall be the same as in para 1 above

(b)

The registered person shall be eligible to take ITC on goods and services received on or after

1^st April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be

eligible, to the extent of the amount of Te.

(c)

The amount ‘Te’ shall be computed separately for input tax credit of central tax, State tax,

Union territory tax and integrated tax.

3.

Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be

determined in the following situations as under:

(i)

where percentage invoicing is more than the percentage completion and the difference

between percentage invoicing (per cent. points)and the percentage completion (per cent.

points) of construction is more than 25 percent. points; the value of percentage invoicing

shall be deemed to be percentage completion plus 25 percent. points;

11

(ii)

where the value of invoices issued on or prior to 31^st March, 2019 exceeds the consideration

actually received on or prior to 31^st March, 2019 by more than 25 percent. of consideration

actually received; the value of such invoices for the purpose of determination of percentage

invoicing shall be deemed to be actual consideration received plus 25 percent. of the actual

consideration received; and

(iii)

where, the value of procurement of inputs and input services prior to 1^st April, 2019

exceeds the value of actual consumption of the inputs and input services used in the

percentage of construction completed as on 31^st March, 2019 by more than 25 percent. of

value of actual consumption of inputs and input services, the jurisdictional commissioner or

any other officer authorized in this regard may fix the Te based on actual per unit

consumption of inputs and input services based on the documents duly certified by a

chartered accountant or cost accountant submitted by the promoter in this regard, applying

the accepted principles of accounting.

Illustration 1:

A

B

C

D

1

No. of apartments in the project

100

units

2

No. of residential apartments in the project

75

units

3

Carpet area of the residential apartment

70

sqm

4

Total carpet area of the residential apartments

C2 * C3

5250

sqm

5

value of each residential apartment

0.60

crore

6

Total value of the residential apartments

C2 * C5

45.00

crore

7

No. of commercial apartments in the project

25

units

8

Carpet area of the commercial apartment

30

sqm

9

Total carpet area of the commercial apartments

C7 * C8

750

sqm

10

Total carpet area of the project (Resi + Com)

C4 + C9

6000

sqm

11

Percentage completion as on 01.04.2019 [as declared to RERA or determined

by chertered engineer]

20%

12

No of residential apartments booked before transition

40

units

13

Total carpet area of the residential apartments booked before transition

C12 * C3

2800

sqm

14

Value of booked residential apartments

C5 * C12

24

crore

15

Percentage invoicing of booked residential apartments on or before

31.03.2019

20%

16

Total value of supply of residential apartments having t.o.s. prior to transition

C14 * C15

4.8

crore

17

ITC to be reversed on transition, Tx= T- Te

18

Eligible ITC (Te)= Tc + Tr

19

T (*see notes below)

1

crore

20

Tc= T x (carpet area of commercial apartments in the REP/ total carpet area

of commercial and residential apartments in the REP)

C19 * (C9/ C10)

0.125

crore

21

Tr= T x F1 x F2 x F3 x F4

22

F1

C4 / C10

0.875

23

F2

C13 / C4

0.533

24

F3

C16 / C14

0.200

25

F4

1/ C11

5

26

Tr= T x F1 x F2 x F3 x F4

C19 * C22 * C23 * C24 * C25

0.467

crore

27

Eligible ITC (Te)=Tc + Tr

C26 + C20

0.592

crore

28

ITC to be reversed on transition, Tx= T- Te

C19 - C27

0.408

crore

Details of a REP (Res + Com)

Sl. No

* Note:-

1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs.

2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or

commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

12

Illustration 2:

A

B

C

D

1

No. of apartments in the project

100

units

2

No. of residential apartments in the project

75

units

3

Carpet area of the residential apartment

70

sqm

4

Total carpet area of the residential apartments

C2 * C3

5250

sqm

5

value of each residential apartment

0.60

crore

6

Total value of the residential apartments

C2 * C5

45.00

crore

7

No. of commercial apartments in the project

25

units

8

Carpet area of the commercial apartment

30

sqm

9

Total carpet area of the commercial apartments

C7 * C8

750

sqm

10

Total carpet area of the project (Resi + Com)

C4 + C9

6000

sqm

11

Percentage completion (Pc) as on 01.04.2019 [as declared to RERA or

determined by chertered engineer]

20%

12

No of residential apartments booked before transition

40

units

13

Total carpet area of the residential apartments booked before transition

C12 * C3

2800

sqm

14

Value of booked residential apartments

C5 * C12

24

crore

15

Percentage invoicing of booked residential apartments on or before 31.03.2019

60%

16

Total value of supply of residential apartments having t.o.s. prior to transition

C14 * C15

14.4

crore

17

ITC to be reversed on transition, Tx= T- Te

18

Eligible ITC (Te)= Tc + Tr

19

T (*see notes below)

1

crore

20

Tc= T x (carpet area of commercial apartments in the REP/ total carpet area of

commercial and residential apartments in the REP)

C19 * (C9/ C10)

0.125

crore

21

Tr= T x F1 x F2 x F3 x F4

22

F1

C4 / C10

0.875

23

F2

C13 / C4

0.533

24

F3

C16 / C14

0.600

25

F4

1/ C11

5

26

Tr= T x F1 x F2 x F3 x F4

C19 * C22 * C23 * C24 * C25

1.400

crore

27

Eligible ITC (Te)=Tc + Tr

C26 + C20

1.525

crore

28

ITC to be reversed/ taken on transition, Tx= T- Te

C19 - C27

-0.525

crore

29

Tx after application of cap on % invoicing vis-a-vis Pc

30

% completion

20%

31

% invoicing

60%

32

% invoicing after application of cap(Pc + 25%)

C11+25%

45%

33

Total value of supply of residential apartments having t.o.s. prior to transition

C14*C32

10.80

crore

34

F3 after application of cap

C33/C14

0.45

35

Tr= T x F1 x F2 x F3 x F4 (after application of cap)

C19 * C22 * C23 * C34 * C25

1.05

crore

36

Eligible ITC (Te)=Tc + Tr (after application of cap)

C20 + C35

1.18

crore

37

ITC to be reversed / taken on transition, Tx= T- Te (after application of cap)

C19 - C36

-0.18

crore

38

Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation

39

% invoicing after application of cap(Pc + 25%)

45%

40

Total value of supply of residential apartments having t.o.s. prior to transition

C33

10.80

crore

41

Consideration received

8.00

crore

42

Total value of supply of residential apartments having t.o.s. prior to transition

after application of cap vis-a-vis consideration received

8 cr + 25% of 8 Cr

10.00

crore

43

F3 after application of both the caps

C42 / C14

0.42

44

Tr= T x F1 x F2 x F3 x F4 (after application of both the caps)

C19 * C22 * C23 * C43 * C25

0.97

45

Eligible ITC (Te)=Tc + Tr (after application of both the caps)

C20 + C44

1.10

46

ITC to be reversed / taken on transition, Tx= T- Te (after application of both the

caps)

C19 - C45

-0.10

crore

Sl. No

Details of a REP (Res + Com)

* Note:-

1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs.

2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or

commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

13

Annexure II

Residential Real estate project (RREP)

Input tax credit attributable to construction of residential and commercial portion in a

Residential Real estate project (RREP), which has time of supply on or after 1^st April, 2019, shall be

calculated project wise for all projects which commence on or after 1^st April, 2019 or ongoing

projects 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) against serial number 3, as the case may

be, in the prescribed manner, before the due date for furnishing of the return for the month of

September following the end of financial year 2018-19, in the following manner:

1.

Where % completion as on 31^st March, 2019 is not zero or where there is inventory in

stock

(a)

Input tax credit on inputs and input services attributable to construction of residential and

commercial portion in an RREP, which has time of supply on or after 1^st April, 2019, may be denoted

as Tx. Tx shall be calculated as under:

Tx=T-Te

Where,

(i)

T is the total ITC availed (utilized or not) on inputs and input services used in

construction of the RREP from 1^st July, 2017 to 31^stMarch, 2019 including transitional

credit taken on 1^st July, 2017;

(ii)

Te is the eligible ITC attributable to construction of commercial portion and construction

of residential portion, in the RREP which has time of supply on or before 31^stMarch,

2019;

(b)

Te shall be calculated as under:

Te= T* F1 * F2 * F3* F4

Where, -

F1=

Carpet area of residential and commercial apartments in the RREP

Total carpet area of apartments in the RREP

(In case of a Residential Real Estate Project, value of “F1” shall be 1.)

Total carpet area of residential and commercial apartment booked on or before

31^stMarch, 2019

F2=

Total carpet area of the residential and commercial apartment in the RREP

Such value of supply of construction of residential and commercial

apartments booked on or before 31^stMarch, 2019 which has time of supply on

or before 31^stMarch, 2019

F3=

Total value of supply of construction of residential and commercial apartments

booked on or before 31^stMarch, 2019

(F3 is to account for percentage invoicing of booked residential apartments)

F4=

1

% Completion of construction as on 31^stMarch, 2019

14

Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be

100 ÷ 20 = 5.

Explanation: “% Completion of construction as on 31^stMarch, 2019” shall be the same as declared to

the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation

and Development) Act, 2016 and where the same is not required to be declared to the Real Estate

Regulatory Authority, it shall be got determined and certified by an architect registered with the

Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered

engineer registered with the Institution of Engineers (India).

(c)

The amounts ‘Tx’ and ‘Te’ shall be computed separately for input tax credit of central tax,

State tax, Union territory tax and integrated tax.

(d)

Where, Tx is positive, i.e. Te<T, the registered person shall pay, by debit in the electronic

credit ledger or electronic cash ledger, an amount equal to the difference between T and Te. Such

amount shall form part of the output tax liability of the registered person and the amount shall be

furnished in FORM GST ITC- 03.

Explanation: The registered person may file an application in FORM GST DRC- 20, seeking

extension of time for the payment of taxes or any amount due or for allowing payment of such taxes

or amount in installments in accordance with the provisions of section 80. The commissioner may

issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment

and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem

fit.

(e)

Where, Tx is negative, i.e.Te>T, the registered person shall be eligible to take ITC on goods

and services received on or after 1^st April, 2019 for construction of the RREP, for which he shall not

otherwise be eligible, to the extent of difference between Te and T.

(f)

Where percentage completion is zero but ITC has been availed on goods and services received

for the project on or prior to 31^stMarch, 2019, input tax credit attributable to construction of

residential and commercial portion which has time of supply on or after 1^st April, 2019, shall be

calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as

prescribed above, with the modification that percentage completion for calculation of F4 shall be

taken as the percentage completion which, as certified by an architect registered with the Council of

Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer

registered with the Institution of Engineers (India), can be achieved with the input services received

and inputs in stock as on 31^stMarch, 2019.

2.

Where % completion as on 31st March, 2019 is zero but invoicing has been done

having time of supply before 31st March, 2019, and no input services or inputs have been

received as on 31st March, 2019, “Te” shall be calculated as follows: -

(a)

Input tax credit on inputs and input services attributable to construction of residential and

commercial portion in an RREP, which has time of supply on or before 31^stMarch, 2019may be

denoted as Te which shall be calculated as under,

Te = Tn* F1 * F2 * F3

Where, -

Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act,

received in 2019-20 for construction of residential and commercial apartments in the RREP.

F1, F2 and F3 shall be the same as in para 1 above

(b)

The registered person shall be eligible to take ITC on goods and services received on or after

1^st April, 2019 for construction of residential or commercial portion in the RREP, for which he shall

not otherwise be eligible, to the extent of the amount of Te.

(c)

The amount ‘Te’ shall be computed separately for input tax credit of central tax, State tax,

Union territory tax and integrated tax.