Amendment in Notification No. 526/2017/9(120) /XXVII(8)/2017dated 29th June, 2017 - 423/2019/ 04(120)/XXVII(8)/2019 CTR-05

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<h1>Uttarakhand GST Act Update: New Amendments on Development Rights, FSI, and Land Leases for Construction Projects.</h1> The Government of Uttarakhand has amended a prior notification under the Uttarakhand Goods and Services Tax Act, 2017, effective from April 1, 2019. The amendments include the addition of 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)' have been aligned with the Real Estate (Regulation and Development) Act, 2016.

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