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of <h1>Jammu & Kashmir GST Update: Tax Rules for Promoters, FSI, and Land Leases Effective April 2019 u/s 148.</h1> The Government of Jammu and Kashmir, under section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017, notifies specific classes of registered persons effective from April 1, 2019. This includes promoters receiving development rights or Floor Space Index (FSI) for construction projects, and those obtaining long-term land leases for residential apartment projects. The liability to pay central tax arises upon the issuance of a completion certificate or first occupation, whichever is earlier. The notification clarifies terms like 'apartment,' 'promoter,' and 'project,' and mandates tax payment under reverse charge as per prior regulations.
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