The Central Board of Indirect Taxes and Customs (“CBIC”) has issued a Notification No. 03/2019 – Central Tax (Rate) dated March 29, 2019 which notifies the rate of various service by amending Notification No. 11/2017 - CT(R) dated June 28, 2017 by giving the effect of recommendation made by Goods and Service Tax Council on Real State Sector. This notification shall come into force with effect from April 01, 2019, further the same notification has been issued under IGST Act and UTGST Act as well.
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