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<h1>Uttarakhand Amends GST Notification: Exemptions and Liabilities for Residential Projects, Defines Key Terms Under RERA.</h1> The Government of Uttarakhand has amended Notification No. 530/2017 under the Uttarakhand Goods and Services Tax Act, 2017. The amendment introduces changes to the GST treatment of services related to the transfer of development rights (TDR) and Floor Space Index (FSI) for residential projects. It specifies GST exemptions for construction of residential apartments and outlines the tax liabilities for promoters on un-booked apartments at project completion or first occupation. The notification also defines terms such as 'apartment,' 'affordable residential apartment,' and 'Real Estate Project' in alignment with the Real Estate (Regulation and Development) Act, 2016. The changes are effective from April 1, 2019.