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of <h1>UP GST Act: Tax Liabilities Defined for Promoters Receiving Development Rights or FSI Post-April 2019 in Construction Projects.</h1> The notification, issued under the Uttar Pradesh Goods and Services Tax Act, 2017, identifies specific classes of registered persons, including promoters receiving development rights or floor space index (FSI) after April 1, 2019, for construction projects. It specifies tax liabilities for these promoters, based on the consideration paid in various forms, including construction services or monetary payments. The tax liability arises upon the project's completion or first occupation. Definitions for terms like 'apartment,' 'promoter,' and 'project' are aligned with the Real Estate (Regulation and Development) Act, 2016. The notification is effective from April 1, 2019.
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