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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST liability on development rights and FSI: promoters must pay central tax by the project completion or first occupation.</h1> Notification designates promoters who receive development rights or FSI, or long term land leases paid via construction services or upfront amounts, as registered persons required to pay central tax on consideration for development rights/FSI and on upfront lease amounts relatable to residential construction, as well as on construction services supplied against development rights/FSI; tax is payable in the tax period not later than that in which the project completion certificate is issued or first occupation occurs.

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