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of <h1>Bihar GST Notification Amended: New Rules for Development Rights, FSI, and Land Leases in Construction Projects Effective April 2019.</h1> The notification amends Notification No. 13/2017-State Tax (Rate) under the Bihar Goods and Services Tax Act, 2017. 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. It also defines terms such as 'apartment,' 'promoter,' 'project,' 'Real Estate Project (REP),' 'Residential Real Estate Project (RREP),' and 'floor space index (FSI)' in alignment with the Real Estate (Regulation and Development) Act, 2016. The notification is issued by the Governor of Bihar, following the Council's recommendations.
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