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<h1>Uttar Pradesh GST Act Amended: New Rules for Development Rights, FSI, and Land Leases Effective April 2019.</h1> The notification amends the Uttar Pradesh Goods and Services Tax Act, 2017, specifically the notification dated 30th June 2017. It introduces new entries in the notification table, including services related to the transfer of development rights or Floor Space Index (FSI) and long-term land leases for construction projects by promoters. The amendments define key terms such as 'apartment,' 'promoter,' 'project,' 'real estate project (REP),' and 'residential real estate project (RREP)' in accordance with the Real Estate (Regulation and Development) Act, 2016. These changes are effective from 1st April 2019.