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<h1>Goa Amends GST Notification: New Rules for Development Rights, FSI, and Real Estate Projects Effective April 2019.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(13/2017-Rate) under the Goa Goods and Services Tax Act, 2017. Effective April 1, 2019, the amendments include the addition of 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 'apartment,' 'promoter,' 'project,' 'Real Estate Project (REP),' 'Residential Real Estate Project (RREP),' and 'floor space index (FSI)' are clarified, referencing the Real Estate (Regulation and Development) Act, 2016.