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of <h1>Uttarakhand GST Act: Promoters Liable for State Tax on FSI, Development Rights, and Land Leases via Reverse Charge.</h1> The Government of Uttarakhand issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, effective from April 1, 2019. It classifies registered persons as promoters who receive development rights or Floor Space Index (FSI) or long-term land leases for construction projects. The liability to pay State tax arises on the issuance of a completion certificate or first occupation of the project. The notification specifies that taxes on these services are to be paid on a reverse charge basis. Definitions for terms like 'apartment,' 'promoter,' and 'project' are aligned with the Real Estate (Regulation and Development) Act, 2016.
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