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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mizoram Amends GST Notification: Adds Services for Development Rights, FSI, and Land Leases for Construction Projects.</h1> The Government of Mizoram has issued Notification No. 5/2019 to amend Notification No. 13/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. Effective from April 1, 2019, the amendments include the addition of services related to the transfer of development rights or Floor Space Index (FSI) and long-term land leases for construction projects by promoters. Definitions for terms such as 'apartment,' 'promoter,' 'project,' 'Real Estate Project (REP),' 'Residential Real Estate Project (RREP),' and 'floor space index (FSI)' are clarified in accordance with the Real Estate (Regulation and Development) Act, 2016.
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