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<h1>Tamil Nadu Amends GST Act: Tax Exemptions for TDR and FSI in Residential Projects, Effective April 2019.</h1> The Tamil Nadu government issued amendments to the Tamil Nadu Goods and Services Tax Act, 2017, concerning construction services. Effective April 1, 2019, the amendments include exemptions from state tax for services related to the transfer of development rights (TDR) or Floor Space Index (FSI) for residential projects. The GST exemption is calculated based on the carpet area of residential apartments. Promoters are liable to pay tax on un-booked residential apartments at specified rates upon project completion or first occupation. Definitions and terms are aligned with the Real Estate (Regulation and Development) Act, 2016.