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of <h1>Delhi GST Notification Amends Rules on Development Rights, FSI, and Long-term Land Leases for Construction Projects.</h1> The notification amends Notification No. 13/2017- State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017, effective from April 1, 2019. It introduces new provisions regarding services supplied by way of transfer of development rights or Floor Space Index (FSI) for construction projects by promoters and long-term land leases (30 years or more) for such projects. Definitions for terms like 'apartment,' 'promoter,' 'project,' 'Real Estate Project (REP),' 'Residential Real Estate Project (RREP),' and 'floor space index (FSI)' are provided, aligning with the Real Estate (Regulation and Development) Act, 2016.
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