Amendment to Notification No. 13/2017- State Tax (Rate) 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. - 05/2019—State Tax (Rate)

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<h1>Maharashtra Updates Tax Rules for Real Estate: Reverse Charge on Development Rights, FSI, and Land Leases.</h1> The Government of Maharashtra has amended Notification No. 13/2017-State Tax (Rate) to specify services subject to taxation under the Reverse Charge Mechanism (RCM) for the real estate sector, effective from April 1, 2019. The amendment includes services such as the transfer of development rights or Floor Space Index (FSI) and long-term land leases for construction projects by promoters. Definitions for terms like 'apartment,' 'promoter,' 'project,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' are aligned with the Real Estate (Regulation and Development) Act, 2016.

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