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<h1>Chhattisgarh GST Act: Promoters to Pay State Tax on Completion or First Occupation of Residential Projects.</h1> The Government of Chhattisgarh, under the Chhattisgarh Goods and Services Tax Act, 2017, has issued a notification effective April 1, 2019, concerning registered promoters. It applies to promoters who receive development rights or Floor Space Index (FSI) for construction projects or long-term land leases for residential apartments. The liability to pay state tax arises on the issuance of a completion certificate or first occupation. Definitions for terms like 'apartment,' 'promoter,' 'project,' and 'FSI' align with the Real Estate (Regulation and Development) Act, 2016. Tax on specified services is payable under reverse charge as per a previous notification.