Seeks to amend MGST Act so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. - ERTS(T) 4/2019/197 - 05/2019-State Tax (Rate)

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<h1>Meghalaya amends GST Act: Real estate services like development rights, FSI, and land leases under Reverse Charge Mechanism.</h1> The Government of Meghalaya has issued a notification to amend the Meghalaya Goods and Services Tax (MGST) Act, specifying services to be taxed under the Reverse Charge Mechanism (RCM) for the real estate sector, effective from April 2019. This amendment includes services related to the transfer of development rights or Floor Space Index (FSI) and long-term land leases for construction projects by promoters. Definitions for terms such as 'apartment,' 'promoter,' 'project,' 'Real Estate Project (REP),' 'Residential Real Estate Project (RREP),' and 'floor space index (FSI)' are provided, aligning with the Real Estate (Regulation and Development) Act, 2016.

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