https://www.taxtmi.com/notifications?id=129931 The notification inserts entries 5B and 5C to capture services consisting of transfer of development rights or FSI (including additional FSI) and long term land leases (thirty years or more) where consideration is upfront and/or periodic rent, when such services are for construction of a project by a promoter; it also adds definitions aligning "apartment", "promoter" and "real estate project (REP)" with the Real Estate (Regulation and Development) Act, 2016, defines "project" as REP or RREP and limits commercial carpet area in an RREP to fifteen percent; effective 1 April 2019. en-us Fri, 17 May 2019 00:00:00 +0530 Mon, 03 Jun 2019 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129931 The notification inserts entries 5B and 5C to capture services consisting of transfer of development rights or FSI (including additional FSI) and long term land leases (thirty years or more) where consideration is upfront and/or periodic rent, when such services are for construction of a project by a promoter; it also adds definitions aligning "apartment", "promoter" and "real estate project (REP)" with the Real Estate (Regulation and Development) Act, 2016, defines "project" as REP or RREP and limits commercial carpet area in an RREP to fifteen percent; effective 1 April 2019. Notifications GST - States Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129931