Floor Space Index defined; reverse charge applies to specified services under the state tax notification. The corrigendum to Notification No. 6/2019 replaces Explanation (vi) to define floor space index (FSI) as the ratio of a building's total floor area (gross floor area) to the area of the land on which it is built, and adds that tax on services covered by sub paras (i) and (ii) of paragraph 1 must be paid under the reverse charge mechanism in accordance with Notification No. 13/2017 State Tax (Rate), as amended.
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Floor Space Index defined; reverse charge applies to specified services under the state tax notification.
The corrigendum to Notification No. 6/2019 replaces Explanation (vi) to define floor space index (FSI) as the ratio of a building's total floor area (gross floor area) to the area of the land on which it is built, and adds that tax on services covered by sub paras (i) and (ii) of paragraph 1 must be paid under the reverse charge mechanism in accordance with Notification No. 13/2017 State Tax (Rate), as amended.
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