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  • 14

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    Datal AData 7_E \ Goods and sales tax_part 2 \ 63_RPH_2019_Order 324oc

  • 24 ‘3ri *IT 3MITTI7u1 quid, 16 lit, 2019

    IN pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is

    pleased to order the publication of the following English Translation of Government notification •

    no. KA.N1.-2-590/X1-9(47)-17-U.P.Act-1-2017-Order(32)-2019, dated May 16 , 2019 :

    No. KA.NI.-2-590/X1-9(47)-17-U.P.Act-1-20 I 7-Order(32)-2019

    Dated Lucknow, May 16,2019

    IN exercise of the powers conferred by sub-sections (I), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, 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. KA.NI.-2-842/X1-9(47)-17-U.P. Act-I-2017-

    Order(09)-2017, dated 30th June, 2017, namely:-

    AMENDMENT

    In the said notification, - (i) in the opening paragraph,

    after the word, brackets and figures "conferred by sub-section (1),", the word, brackets and

    figures "sub-section (3) and sub-section (4)" shall respectively be inserted;

    for the word "and" after the words and figures "sub-section (5) of section 15" the

    symbol ", " shall be substituted; after the word, brackets and figures "section (16)", the words and figure "and section 148"

    shall be inserted; (ii) in the Table, -

    (a) against serial number 3, for item (i), and the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, -

    TABLE

    (3)

    (4)

    (5)

    "(0 Construction of affordable residential 0.75

    Provided that the state tax at the rate

    apartments by a promoter in a residential real

    specified in column (4) shall be paid in

    estate project (herein after . referred to as cash, that is, by debiting the electronic cash

    RREP)which commences on or after IS April, ledger only;

    2019 or in an ongoing RREP in respect of which

    Provided also that credit of input tax the promoter has not exercised oPtion to pay charged on goods and services used in central tax on construction of apartments at the supplying the service has not been taken rates as specified for item (ie) or (if) below, as the except to the extent as prescribed in case may be, in the manner prescribed

    Annexure I in the case of REP other than

    therein,intended for sale to a buyer, wholly or

    RREP and in Annexure II in the case of partly, except where the entire consideration has

    RREP;

    been received after issuance of completion Provided also that the registered person certificate, where required, by the competent shall pay, by debit in the electronic credit authority or after its first occupation, whichever is ledger or electronic cash ledger, an amount earlier. equivalent to the input tax credit attributable

    (Provisions of paragraph 2 of this notification to construction in a project, time of supply shall apply for valuation of this service) of which is on or after 1" April, 2019,

    (ia) Construction of residential apartments 3.75 which shall be calculated in the manner as

    other than affordable residential apartments by a prescribed in the Annexure 1 in the case of

    promoter in an RREP which commences on or

    REP other than RREP and in Annexure II in

    after I" April, 2019 or in an ongoing RREP in

    the case of RREP; respect of which the promoter has not exercised

    Provided also that where a registered

    option to pay state tax on construction of person (landowner- promoter) who transfers apartments at the rates as specified for item (ie) or

    Wa7•7 N.7 \ Data 7 ENGeodi .Sulu taX_Ort 2 \ 63_RPH_2019_Chtlet 324oc

  • •

    •

    \to ratil 3131TETRur 1hji , 16 1T4, 2019

    25

    (3) (4) (5)

    (if) below, as the case may be,in the manner development right or FSI (including

    prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire

    additional FSI) to a promoter (developer-promoter) against consideration, wholly or

    consideration has been received after issuance of partly, in the form of construction of

    completion certificate, where required, by the apartments, -

    competent authority or after its first occupation, whichever is earlier.

    (i) the developer- promoter shall pay tax

    on supply of construction of

    (Provisions of paragraph 2 of this notification apartments to the landowner-

    shall apply for valuation of this service) promoter, and

    (ib) Construction of commercial apartments 3.75 (i1) such landowner—promoter shall be

    (shops, offices, godowns etc.) by a promoter in an eligible for credit of taxes paid by him

    RREP which commences on or after 1" April, 2019 or in an ongoing RREP in respect of which

    to the developer-promoter towards the supply of construction of apartments

    the promoter has not exercised option to pay central tax on construction of apartments at the

    by developer- promoter to him,

    provided the landowner- promoter

    rates as specified for item (ie) or (if) below, as the further supplies such apartments to his

    case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been

    buyers before issuance of completion

    certificate or first occupation,

    whichever is earlier, and pays tax on

    received after issuance of completion certificate, the same which is not less than the amount of tax paid by him on where required, by the competent authority or

    after its first occupation, whichever is earlier,

    (Provisions of paragraph 2 of this notification

    construction of such apartments to the developer- promoter.

    shall apply for valuation of this service) Explanation: -

    (ic) Construction of affordable residential 0.75 "developer- promote?' is a promoter

    apartments by a promoter in a real estate project who constructs or converts a building

    (herein after referred to as REP) other than into apartments or develops a plot for

    RREP, which commences on or after l' April, 2019 or in an ongoing REP other than RREP in

    sale,

    "landowner- promote?' is a promoter

    respect of which the promoter has not exercised who transfers the land or development

    option to pay central tax on construction of rights or FSI to a developer- promoter

    apartments at the rates as specified for item (ie) or for construction of apartments and

    (if) below, as the case may be, in the manner receives constructed apartments

    prescribed therein, intended for sale to a buyer,

    wholly or partly, except where the entire

    against such transferred rights and

    sells such apartments to his buyers

    consideration has been received after issuance of independently.

    completion certificate, where required, by the Provided also that eighty percent of value

    competent authority or after its first occupation,

    whichever is earlier.

    of input and input services, [other than services by way of grant of development

    (Provisions of paragraph 2 of this notification rights, long term lease of land (against

    shall apply for valuation of this service)

    3.75

    upfront payment in the form of premium, salami, development charges etc.) or FSI (id) Construction of residential apartments

    other than affordable residential apartments by a bromoter in a REP other than a RREP which

    commences on or after l't April, 2019or in an

    ongoing REP other than RREP in respect of which the promoter has not exercised option to

    (including additional PSI), 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

    pay state tax on construction of apartments at the services on which tax is paid on reverse

    rates as specified for item (ie) or (if) below, as the charge basis shall be deemed to have been

    case may be, in the manner prescribed therein, purchased from registered person;

    DataMData l_Moods and sales tax_part 2 \ 63_RPH_2019 Order 324oc

  • 26

    1471 &MIMI 1.7U, 16 III, 2019

    (3) . (4) (5)

    intended for sale to a buyer, wholly or partly, except where the entire consideration has been

    Provided also that where value of input and input services received from registered

    received after issuance of completion certificate, where

    by the competent authority or . required,

    suppliers during the financial year (or part of the financial year till the date of issuance

    after its first occupation, whichever is earlier,

    (Provisions of paragraph 2 .of this notification shall apply for valuation of this service)

    of completion certificate or first otcupation 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 Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 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 Uttar Pradesh Goods and Services Tax Act, 2017 (UP. Act no 1 of 2017), shalt 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 111) :

    Explanation: -

    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.

    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.

    Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-38 [Row No. 4 (D)(2)))

    •

    1. •

    Data7 \ 1\13ata 7_E Goods ard sales taa_part 2 \ 63_11PH_I019_0Tder 32.6x

  • .3;1'1 lit41. 3RiM17171 1iulC 16 1T1, 2016

    27

    (3) (4) (3)

    (ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-

    6 Provided that in case of ongoing project, the registered person shall exercise one time

    item (b), sub-item (c), sub-item (d), sub-item (da) option in the Form at Annexure IV to pay

    and sub-item (db) of item (iv); sub-item (b), sub- state tax on construction of apartments in a.

    item (c), sub-item (d) and sub-item (da) of item project at the rates as specified for item (ie)

    (v); and sub-item (c) of item (vi), against serial or (if), as the case may be, by the 106 of

    number 3 of the Table, in respect of which the May, 2019;

    promoter has exercised option to pay state tax on Provided also that where the option is not

    construction of apartments at the rates as exercised in Form at annexure IV by the specified for this item. 106 of May, 2019, option to pay tax at the

    (Provisions of paragraph 2 of this notification rates as applicable to item (i) or (ia) or(ib)

    shall apply for valuation of this service) • or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;

    (if) Construction of a complex, building, civil 9 Provided also that invoices for supply of

    structure or a part thereof, including,- the service can be issued during the period

    commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other

    from 1" April 2019 to 10th May 2019 before exercising the option, but such invoices

    than RREP, residential apartments in an ongoing

    project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner

    prescribed herein, . but excluding suriply 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 th& entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever isearlier: . ,..,

    shall be in accordance with the option to be exercised.;

    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)

    (b) against serial number 3, - item (ii) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;

    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;

    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;

    after item (v) and entries relating thereto in column (3), (4) and (5), the following items and

    entries shall be inserted, namely, -

    DataTAData LEWoods and sales tax_part 2 \ 63_RPH_2019_Order 32.doc

  • 28

    kir1.1 At4T 41161/40,01 , 16 lit, 2019

    (3) (4) (5)

    (va) Composite supply of works contract as defined in clause (119) of section 2 of the Uttar Pradesh 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 apartments as specified 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 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), as the case may be, in the manner prescribed therein,

    ,

    '

    •

    6

    Provided that carpet area of the •

    affordable residential apartments as

    specified in the entry in column (3) relating

    to 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 as specified 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 as

    specified 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 (iv) 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 (I) and the entries relating thereto in column (2), (3), (4)

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

    ‘Witant\ Olt' LE \ 600(1, Ind sales tax—PM 2 \ 63_RPH_2019_Order 324oc

  • Akt/I 3134TETRuf , 16 Tft, 2019 29

    (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 Uttar Pradesh Goods and Services Tax Act, 2017

    (U.P. Act no. 1 of 2017), as prescribed in

    notification no. KA.NI.-2-687/X1-9(47)/17-U.P.Act-1-

    2017-Order(27)-2019, dated May 1, 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

    \

    in paragraph 2, for the words, brackets, letters and figures "sub-i em (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;

    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 F$1) is transferred to the promoter." 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° 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° March, 2019 and (b) at least one instalment has been credited

    to the bank account of the registered person on or before the 31° March, 2019 and (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° 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 (16 of 2016);

    the term "project" shall mean a real estate project or a residential real estate project;

    the term "affordable residential apartment" shall mean, -

    (a) a residential apartment in a project which commences on or after 1° April, 2019, or in an

    ongoing project in respect of which the promoter has not exercised option in the prescribed

    form to pay central 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.

    \ Data] \ Data 7_E \ Goods and sales tex_part 2 \ 63_RPH_2019_Order 37.doc

  • 30 %iv( 51-e4i ditt Ws' 77Z, 16 Tfl, 2019

    For the purpose of this clause, -

    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;

    Gross amount shall be the sum total of; -

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

    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 central 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 (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(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° March, 2019, and it is certified by any of the following that construction of the project has started on or before 31° March, 2019:-

    an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or

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

    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° March, 2019;

    (c) completion certificate has not been issued or first occupation of the project has not taken place on or before the 31° March, 2019;

    (d) apartments being constructed under the project have been, partly or wholly, booked on or before the 31° 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° 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 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;

    re

    DatanfWata 7_EWoods rod ales tr_part \ 63_RPH_2019_01der 3240c

  • Ifte4I , 16 2019 31

    "external development works" includes roads and road systems landscaping, water supply,

    aseweage and drainage systems, electricity supply transformer, sub-station, solid waste management and Mt isposal 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; "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 health and other public amenities or any other work in a project for its benefit, as per sanctioned plans;

    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; The term "carpet area" shall have the same meaning as assigned to it in Real Estate

    (Regulation and Development) Act, 2016; (xocvii) 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 (No. 16 of 2016) by the Central Government or State Government;

    "project which commences on or after lee April, 2019" shall mean a project other than an

    ongoing project; "Residential apartment" shall mean an apartment intended for residential use as declared to

    the Real Estate Regulatory Authority or to competent authority; "Commercial apartment" shall mean an apartment other than a residential apartment; "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 be deemed to have come into force with effect from the l ee day of April, 2019.

    By order,

    ALOK SINHA,

    Apar Mukhya sachiv.

    Annexure I

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

    Input tax credit attributable to construction of residential portion in a real estate project (REP) other than residential real estate project (RREP), which has time of supply on or after lee April, 2019, shall

    be calculated project wise for all projects which commence on or after lee April, 2019or 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 fmancial

    year 2018-19, in the following manner:

    1. Where % completion as on 31 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 a REP, which has time of supply on or after lee April, 2019, may be denoted as Tx. Tx shall be

    calculated as under: Tx=T-Te

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

    REP from lee July, 2017 to 31'March, 2019 including transitional credit taken on l' July,

    2017; 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 31m March, 2019;

    (b) Te shall be calculated as under:

    16,

    Te=Tc+Tr

    Data7VData 7_E G \ oods and sales tax_part 2 \ 63_RPH_2019_Order 32 doc

  • 32 ‘tcPi Tra"Z ditntmuf 1Iu1 , 16 lit 2019

    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 an 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 31n March, 2019 and which shall be calculated as under,

    Tr= T* Fi * 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' 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 31n March, 2019 which has time of supply on or before 3I n March, 2019

    Total value of supply of construction of residential apartments booked on or before 31n March, 2019

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

    F4=

    % Completion of construction as on 3I' 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 31n 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)

    TI = ITC attributable exclusively to construction of cOmmercial portion in the REP

    12 = 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)* F, F2 * F3* F4 Or Tr= (T- TI)* F1 * F2 * F3* F4

    OnTAData 7_E \ Goods and sales tax_part 2 \ 63_RPH_2019_Onter 32.doc

  • az!" 3R1RTR91 +Mc, 16 11-4, 2019 33

    The amounts 'Tx' and `Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.

    Where, Tx is positive, i.e. TeT, the registered person shall be eligible to take ITC on goods and. services received on or after Pt 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.

    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.

    Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31Narch, 2019, input tax credit attributable to construction of residential portion which has time of supply on or after 1st 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 31nMarch, 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: -

    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 .30 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 add

    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 3 l n March, 2019 and which shall be calculated as under,

    Tr = Tn* Fi * F2 * F3

    Where, -

    Tn= Tax paid on such inputs and input services on which ITC is available under the UPSGST Act, received in 2019-20 for construction of REP

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

    The registered person shall be eligible to take ITC on goods and services received on or after 1" 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.

    The amount `Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.

    Data7V \ Data 7_E \ Goads and sales tax_part 2 \ 63 RPF1_2019_Order 32.cloc

  • 34 if rtilF.FHW "kite, 16 11-4, .2019

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

    determined in the following situations as under:

    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; where the value of invoices issued on or prior to 31s1 March, 2019 exceeds the

    consideration actually received on or prior to 315' 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 where, the value of procurement of inputs and input services prior to l' April, 2019

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

    construction completed as on 3 lfi 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.

    By order,

    ALOK S1NHA, Apar Mukhya Sachiv.

    Illustration 1:

    SI. no. Details of a REP (Res + Com)

    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 of each residential apartment 0.60 crore

    6 Total value of 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 Cl *..C8 750 sqm

    10 Total carpet area of the project (Resi+Com) C4 * C9 6000 sqm

    11 Precentage completion as on 1-4-2019 (as

    declared to REFtA 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 31-3-2019

    20%

    •

    \\Patal Math 7..E\ Goods and sales thx_part 2 63_RPH_2019_Order 32.doc

  • N3-0.1 xf 3131TETR01 1lu1t, 16 T14, 2019

    35

    A B C D

    16 Total value of supply of residential apartmets 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=Tx (carpet area of commercial apartments in the REP/total carpet area of 'commercial and residential apartments in the REP)

    09 * (c9/c10) 0.125 crore

    21 Tr = TxF1xF2xF3xF4

    22 Fl C4/C10 0.875

    23 F2 C13/C14 0.533

    24 F3 C16/C14 0.200

    25 F4 1/C11 5

    26 Tr = TxF1xF2xF3xF4 C19*C22*C23*C24*C25 0.467 crore

    27 Eligible ITC (Te)=Tc+Tr C26-1-C20 0.592 crore

    28 ITC to be reversed on transition, Tx=T-Te C19-C27 0.408 crore

    *Note:-

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

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

    Illustration 2:

    SI. no. details of a REP (Res+Com)

    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 of each residential apartment 0.60 crore

    6 Total value of 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 Precentage completion (Pc) as on 1-4-2019 (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 * Cl2 24 crore

    15 Percentage invoicing of booked residential apartments on or before 31-3-2019

    60%

    Wasa7V \ Data 7_E Goods and sales tax_part 2 \ 63_RPH_2019firder 32.doc

  • 36

    'iv( T*4 3171P-TRuf Thr 16 lit 2019

    A B C D

    16 Total value of supply of residential apartmets 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—Tx (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 = TxF1xF2xF3xF4 '1

    22 Fl C4/C I 0 0.875

    23 F2 C13/C14 0.533

    24 F3 C16/C14 0.600

    25 F4 1/C11 5

    26 Tr = TxF1xF2x F3xF4 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 transtion .

    C14 * C32 10.80 crore

    34 F3 after application of caps C33/C14 0.45

    35 Tr = TxF I xF2xF3xF4 (after application of cap) C19*C22*C23*C34*C25 1.05 . crore

    36 Eligible ITC (Te)=Tc+Tr (after appliction of cap) c20 + C35 1.18 crore

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

    C19-C36 -OA 8 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 transtion

    C33 10.80 crore

    41 Consideration received 8.00 crore

    42 Total value of supply of residential apartments having t.o.s. prior to transtion after application of cap vis-a-vis consideration received

    8Cr + 25% of 8Cr 10.00 crore

    43 F3 after application of both the caps C42/C14 0.42

    44 Tr = TxF1xF2xF3xF4 (after application of both the caps)

    C19*C22*C23*C43*C25 0.97

    45 Eligible ITC (Te)=Tc+Tr (after appliction 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

    •

    'r

    Erta7V1Crri LAGoods red sales trcsert 2 \ 63_Rir_2019_Order 32.dot

  • • Sit2T , 16 lit, 2019 37

    *Note:-

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

    inputs.

    In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-38 of tax periods from 1-7-2017 or commencement of project which is later and transitional credit taken under section 140 of UPSGST Act' as value of T.

    By order,

    ALOK SINHA, Apar Mukhya Sachiv.

    Annexure H

    Residential Real estate prolect (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" April, 2019, shall be calculated project wise for all projects which commence on or after 1" April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay state tax on donstruction of 4partments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, befcire2t 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" 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" April, 2019, may be denoted as

    Tx. Tx shall be calculated as under:

    Tx=T-Te

    Where,

    T is the total ITC availed (utilized or not) on inputs and input services used in construction of the RREP from I" July, 2017 to 31"March, 2019 including transitional credit taken on 1" July,

    2017; 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"March, 2019;

    (b) Te shall be calculated as under:

    Te= T* F1* F2 * F3* Fa

    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 "Fl" shall be I.) Total carpet area of residential and commercial apartment booked on or before

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

    F3= Total value of supply of construction of residential and commercial apartments booked on or before 31"March, 2019

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

    Es= 1 % Completion of construction as on 31 51M&ch, 2019

    \ \ Daten/Wata 7_EWoods and sales tax_part 2 \ 63_RPH_2019 Order 32.doe

  • 38 Trat41 31 N I VI. 117Z, 16 lit, 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"March, 2019" shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section I I 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).

    The amounts 'Tx' and `Te' shall be computed separately for input tax credit of central tax, State

    tax, Union territory tax and integrated tax.

    Where, Tx is positive, i.e.TeT, the registered person shall be eligible to take ITC on goods

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

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

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

    for the project on or prior to 31"March, 2019, input tax credit attributable to construction of residential and

    commercial portion which has time of supply on or after 1" 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 3I"March, 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"March, 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 UPSGST

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

    Fl, F2 and F3 shall be the same as in para I above

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

    1" 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.

    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)

    •

    DataMOtta l_E \ Goods and soles tax_part 2\63_RPH_2019 Order 32-doc


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Banho Térmico tipo Bloco Seco T-350P T-650P T-1200P · PRESYS Banho Térmico tipo Bloco Seco (altas temperaturas) T-350P / T-650P / T-1200P Os calibradores T-350P, T-650P e T-1200P

Banho Térmico tipo Bloco Seco T-350P T-650P T-1200P · PRESYS Banho Térmico tipo Bloco Seco (altas temperaturas) T-350P / T-650P / T-1200P Os calibradores T-350P, T-650P e T-1200P

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T@rget 1 T@rget t’ t ere te Intercultural Target Hawai Japan

T@rget 1 T@rget t’ t ere te Intercultural Target Hawai Japan

2 á À À...2 á À À ï æ t r t r t r t s 2 á À À ï æ t r t r t r t s

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T’’ = KT’= K(K T) B T’’ = K T - SAIFR...t x t’ x’ O S Q P R L’ L L = t QO + t’OS 2 c = K(-v) t’ PO + K(v) t’OR 2 c = 2 (K(-v) + K(v)) c t’ PO Nota: t’ PO

T’’ = KT’= K(K T) B T’’ = K T - SAIFR...t x t’ x’ O S Q P R L’ L L = t QO + t’OS 2 c = K(-v) t’ PO + K(v) t’OR 2 c = 2 (K(-v) + K(v)) c t’ PO Nota: t’ PO

FUNÇÕES A VALORES VETORIAIS Curva Plana - Função Vetorial - r(t)=(x(t),y(t)) Curva Espacial - Função Vetorial - r(t)=(x(t),y(t),z(t)) r(t)=f(t)i+g(t)j+h(t)k.

FUNÇÕES A VALORES VETORIAIS Curva Plana - Função Vetorial - r(t)=(x(t),y(t)) Curva Espacial - Função Vetorial - r(t)=(x(t),y(t),z(t)) r(t)=f(t)i+g(t)j+h(t)k.

PLANO DE MANEJO ESTAÇÃO ECOLÓGICA DE PAULO DE FARIAarquivos.ambiente.sp.gov.br/fundacaoflorestal/2012/... · LV2 NV1 NV1 NV2 GX LV1 NV1 RL1 RL2 C ó r . d o E s g o t o Repre sa

PLANO DE MANEJO ESTAÇÃO ECOLÓGICA DE PAULO DE FARIAarquivos.ambiente.sp.gov.br/fundacaoflorestal/2012/... · LV2 NV1 NV1 NV2 GX LV1 NV1 RL1 RL2 C ó r . d o E s g o t o Repre sa

Keg. .SoajA&r FCUP JS±SàSjO u 1 Dep. Matemática Pura … · 2017-05-10 · 2.8 Estudo da Circunferência e Polígonos através de uma análise ... servir de correia da transmissão

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802.11n + NV2 TDMA - mum.mikrotik.commum.mikrotik.com/presentations/BR11/8_Sanchez.pdf · 1 - Projetar uma Rede Wireless WMAN (Cidade) 2 - Analisar o Espectro Rádio Elétrico Disponível

802.11n + NV2 TDMA - mum.mikrotik.commum.mikrotik.com/presentations/BR11/8_Sanchez.pdf · 1 - Projetar uma Rede Wireless WMAN (Cidade) 2 - Analisar o Espectro Rádio Elétrico Disponível

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