keralataxes.gov.in
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The Government of India, Ministry of Finance, Department of Revenue, has issued a notification to amend the Integrated Goods and Services Tax Act, 2017. The notification introduces a new entry in Schedule III of the notification No. 1/2017- Integrated Tax (Rate), dated the 28th June, 2017. The new entry relates to the supply of goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975, by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub-section 4 of section 5 of the Integrated Goods and Services Tax Act, 2017.
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Source: keralataxes.gov.in
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