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<h1>Mizoram Amends GST Notification: Changes to TDR, FSI for Residential Projects; Defines Key Real Estate Terms.</h1> The Government of Mizoram issued an amendment to Notification No. 12/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. Effective from April 1, 2019, the amendment introduces changes concerning the transfer of development rights (TDR) and Floor Space Index (FSI) for residential projects. It provides GST exemptions for construction-related services, with specific conditions for promoters regarding tax liabilities on unbooked residential apartments at project completion. The amendment also defines terms such as 'apartment,' 'affordable residential apartment,' and 'promoter' in line with the Real Estate (Regulation and Development) Act, 2016.