Liability to pay state tax for construction-related consideration by promoters arises on completion certificate or first occupation. Notification under section 148 of the Tamil Nadu GST Act, 2017 notifies promoters who receive development rights or FSI, or long-term land leases with upfront consideration, as the registered persons in whose case the liability to pay state tax arises for consideration paid in the form of construction services, monetary consideration for development rights/FSI, upfront amounts for long-term lease, and supply of construction service against development rights/FSI; such liability arises on issuance of the completion certificate or on first occupation, whichever is earlier.