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<h1>Amendment to Include Real Estate Services Under Reverse Charge Mechanism Effective April 2019; New Definitions Introduced.</h1> The notification amends Notification No. 13/2017-Central Tax (Rate) to include services taxed under the Reverse Charge Mechanism (RCM) for the real estate sector, effective from April 1, 2019. It introduces new entries for services related to the transfer of development rights or Floor Space Index (FSI) and long-term land leases for construction projects by promoters. Definitions for terms like 'apartment,' 'promoter,' 'project,' 'Real Estate Project (REP),' 'Residential Real Estate Project (RREP),' and 'floor space index (FSI)' are provided, aligning with the Real Estate (Regulation and Development) Act, 2016.