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of <h1>Manipur Amends GST Notification: New Rules on Development Rights, FSI, and Land Leases for Construction Projects.</h1> The Government of Manipur has amended Notification No. 13/2017-State Tax (Rate) under the Manipur Goods and Services Tax Act, 2017, effective from April 1, 2019. The amendments include the addition of serial numbers 5B and 5C in the notification's table, addressing services related to the transfer of development rights or Floor Space Index (FSI) and long-term land leases for construction projects by promoters. New clauses define terms such as 'apartment,' 'promoter,' 'project,' 'Real Estate Project (REP),' and 'Residential Real Estate Project (RREP)' in line with the Real Estate (Regulation and Development) Act, 2016.
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