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of <h1>Chhattisgarh Amends GST Act: New Rules for Development Rights, FSI, and Land Leases in Construction Projects Effective April 2019.</h1> The Government of Chhattisgarh has issued amendments to Notification No. 13/2017-State Tax (Rate), introducing new provisions under the Chhattisgarh Goods and Services Tax Act, 2017. Effective from April 1, 2019, the amendments include entries for 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 aligned with the Real Estate (Regulation and Development) Act, 2016.
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