Amendments in the Notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No.13/2017-Puducherry GST (Rate), dated the 29th June, 2017. - G.O. Ms. No. 05/2019-Puducherry GST (Rate) - Puducherry SGST
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Transfer of development rights and long-term land lease: newly notified GST coverage for promoter construction arrangements, with definitional clarifications. The notification inserts two new table entries: services by transfer of development rights or FSI to a promoter for project construction, and long term leases of land with upfront consideration and/or periodic rent for construction by a promoter. It adds explanatory clauses defining 'apartment', 'promoter', 'project', 'Real Estate Project', 'Residential Real Estate Project' (limited by commercial carpet area), and 'floor space index (FSI)'. The amendment is effective from the first day of April, 2019.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer of development rights and long-term land lease: newly notified GST coverage for promoter construction arrangements, with definitional clarifications.
The notification inserts two new table entries: services by transfer of development rights or FSI to a promoter for project construction, and long term leases of land with upfront consideration and/or periodic rent for construction by a promoter. It adds explanatory clauses defining "apartment", "promoter", "project", "Real Estate Project", "Residential Real Estate Project" (limited by commercial carpet area), and "floor space index (FSI)". The amendment is effective from the first day of April, 2019.
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