https://www.taxtmi.com/notifications?id=129447 Amendments exempt from GST the proportion of value of TDR/FSI transfers and upfront long term lease premiums attributable to residential apartments in a project, calculated by the ratio of residential carpet area to total project carpet area, with promoters liable under reverse charge for proportions of such inputs attributable to apartments that remain un booked on completion or first occupation. Value for transfers and un booked apartments is deemed equal to similar apartments sold to independent buyers near the relevant date; definitions and effective date are provided. en-us Fri, 29 Mar 2019 00:00:00 +0530 Fri, 19 Apr 2019 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129447 Amendments exempt from GST the proportion of value of TDR/FSI transfers and upfront long term lease premiums attributable to residential apartments in a project, calculated by the ratio of residential carpet area to total project carpet area, with promoters liable under reverse charge for proportions of such inputs attributable to apartments that remain un booked on completion or first occupation. Value for transfers and un booked apartments is deemed equal to similar apartments sold to independent buyers near the relevant date; definitions and effective date are provided. Notifications GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129447