Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council for real estate sector.

Seeks to amend notification No. 13/2017- UTGST (Rate) so as to specify services to be taxed under RCM as recommended by Goods and Services Tax Council for real estate sector.

05/2019(GST NOTIFICATIONS Union Territory Tax Notifications Rate)

Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

Application for recomputation of income under sub-section (18) of section 155

Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

False estimate of, or failure to pay, advance tax

Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC

Power to reduce or waive penalty, etc., in certain cases

Power of Principal Commissioner or Commissioner to grant immunity from penalty

Penalty not to be imposed in certain cases

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters.