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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tamil Nadu GST Act: Promoters Liable for State Tax on Development Rights and Leases from April 2019.</h1> The Tamil Nadu government issued a notification under the Tamil Nadu Goods and Services Tax Act, 2017, effective from April 1, 2019. It identifies specific registered persons, such as promoters who receive development rights, Floor Space Index (FSI), or long-term land leases for construction projects, as liable to pay state tax. The tax liability arises upon the issuance of a completion certificate or the first occupation of the project, whichever is earlier. The notification clarifies terms like 'apartment,' 'promoter,' and 'project' as per the Real Estate (Regulation and Development) Act, 2016, and mandates tax payment on a reverse charge basis.
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