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of <h1>Assam GST Act: Promoters Liable for State Tax on Development Rights, FSI, or Leases via Reverse Charge.</h1> The Government of Assam, under section 148 of the Assam Goods and Services Tax Act, 2017, notifies certain registered persons, specifically promoters who receive development rights or Floor Space Index (FSI) or long-term leases of land for construction projects, as liable to pay state tax. This liability arises on the issuance of a completion certificate or first occupation of the project, whichever is earlier. The tax on these services is to be paid under a reverse charge mechanism. This notification is effective from April 1, 2019, and aligns with the Real Estate (Regulation and Development) Act, 2016 definitions.
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