https://www.taxtmi.com/notifications?id=129960 Uttarakhand SGST exemption notification is amended to extend specified exemption and reverse charge treatment to transfer of development rights or FSI and to upfront lease amounts used for construction of residential apartments for sale, subject to completion-certificate or first-occupation conditions. The amendment also prescribes computation of exempt and taxable portions for un-booked apartments, caps reverse charge tax for affordable and non-affordable residential apartments, fixes the point of State tax liability, and inserts definitions governing apartments, promoters, projects, carpet area, booked apartments, and floor space index, with effect from 1 April 2019. en-us Fri, 31 May 2019 00:00:00 +0530 Fri, 19 Jun 2026 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129960 Uttarakhand SGST exemption notification is amended to extend specified exemption and reverse charge treatment to transfer of development rights or FSI and to upfront lease amounts used for construction of residential apartments for sale, subject to completion-certificate or first-occupation conditions. The amendment also prescribes computation of exempt and taxable portions for un-booked apartments, caps reverse charge tax for affordable and non-affordable residential apartments, fixes the point of State tax liability, and inserts definitions governing apartments, promoters, projects, carpet area, booked apartments, and floor space index, with effect from 1 April 2019. Notifications GST - States Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129960