Seeks to amend notification No. 1137-F.T. dated 28.06.2017 so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector - 554-F.T. - 5/2019-State Tax (Rate)

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<h1>West Bengal Amends Tax Rules: Reverse Charge on Real Estate Services, Effective April 2019, Aligns with RERA 2016.</h1> The Government of West Bengal has amended Notification No. 1137-F.T. dated June 28, 2017, to include specific services taxed under the Reverse Charge Mechanism (RCM) for the real estate sector, effective April 1, 2019. The amendment introduces 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 such as 'apartment,' 'promoter,' 'project,' 'Real Estate Project (REP),' 'Residential Real Estate Project (RREP),' and 'floor space index (FSI)' are aligned with the Real Estate (Regulation and Development) Act, 2016.

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