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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>Reverse charge mechanism: supplies of development rights or long-term land leases for promoter construction are taxable under IGST.</h1> Inserts two entries making supplies taxable under the Reverse Charge Mechanism: (i) transfer of development rights or FSI (including additional FSI) supplied for construction of a project by a promoter; and (ii) long term lease of land by any person for construction of a project by a promoter where consideration is upfront and/or periodic rent. Adds definitions for apartment, promoter, project, Real Estate Project, Residential Real Estate Project, and floor space index (FSI). Effective from 1 April 2019.

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