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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Gujarat GST Act: Promoters Liable for State Tax on Development Rights, FSI, and Land Leases via Reverse Charge.</h1> The Government of Gujarat, under section 148 of the Gujarat Goods and Services Tax Act, 2017, has issued a notification effective from April 1, 2019. It designates promoters as registered persons liable for state tax on specific transactions. These include promoters receiving development rights, Floor Space Index (FSI), or long-term land leases for construction projects. The tax liability arises upon the issuance of a project completion certificate or its first occupation, whichever occurs first. The notification specifies that taxes on these services are to be paid on a reverse charge basis, as per previous government notifications.
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