https://www.taxtmi.com/notifications?id=129385 Promoters receiving development rights or FSI, or taking long term land lease with upfront consideration for residential construction on or after 1 April 2019, are the registered persons liable to pay State tax where consideration is in the form of construction services or monetary/upfront payments. The tax liability arises on the earlier of issuance of the project completion certificate or first occupation. Defined terms reference the Real Estate (Regulation and Development) Act, 2016, and covered services are subject to reverse charge as per prior Odisha Finance Department notifications. en-us Sat, 30 Mar 2019 00:00:00 +0530 Mon, 15 Apr 2019 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129385 Promoters receiving development rights or FSI, or taking long term land lease with upfront consideration for residential construction on or after 1 April 2019, are the registered persons liable to pay State tax where consideration is in the form of construction services or monetary/upfront payments. The tax liability arises on the earlier of issuance of the project completion certificate or first occupation. Defined terms reference the Real Estate (Regulation and Development) Act, 2016, and covered services are subject to reverse charge as per prior Odisha Finance Department notifications. Notifications GST - States Sat, 30 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129385