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of <h1>Arunachal Pradesh Updates GST Rules on TDR and FSI for Residential Projects; Aligns Definitions with Real Estate Act.</h1> The Government of Arunachal Pradesh has amended notification No. 12/2017-State Tax (Rate) under the Arunachal Pradesh Goods and Services Tax Act, 2017, effective from April 1, 2019. The amendments include changes to the applicability of GST on services related to the transfer of development rights (TDR) and Floor Space Index (FSI) for residential projects. New provisions outline GST exemptions and liabilities for promoters based on the booking status of residential apartments at project completion. Definitions for terms like 'apartment,' 'affordable residential apartment,' and 'promoter' are aligned with the Real Estate (Regulation and Development) Act, 2016.
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