Reverse Charge Mechanism expanded to include development rights transfers and long-term land leases for promoter projects. Amendment inserts two entries bringing services of transfer of development rights or FSI (including additional FSI) and long-term lease of land (30 years or more) where consideration is upfront and/or rent, when supplied for construction of a project, under Reverse Charge Mechanism payable by the promoter. It further defines 'apartment', 'promoter', 'project' (REP and RREP), RREP commercial-area threshold, and 'floor space index (FSI)'. The notification is effective from 1 April 2019.