Amendment to Notification No. 12/2017- State Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector - 04/2019—State Tax (Rate)

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<h1>Maharashtra Amends GST Rules: Exempts TDR, FSI Services in Real Estate; Details Conditions and Definitions per RERA Act.</h1> The Government of Maharashtra has amended Notification No. 12/2017-State Tax (Rate), effective from April 1, 2019, to exempt certain services in the real estate sector as recommended by the GST Council. The amendment introduces exemptions for services related to the transfer of development rights (TDR) or Floor Space Index (FSI) and long-term leases for residential apartment construction. It specifies conditions under which GST exemptions apply, including calculations based on carpet area and conditions for un-booked apartments. The notification also defines key terms such as 'apartment,' 'promoter,' and 'project' as per the Real Estate (Regulation and Development) Act, 2016.

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