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    <description>Further amendment to the Uttarakhand GST reverse charge notification inserts entries covering transfer of development rights or floor space index, including additional FSI, and long-term lease of land for construction of a project by a promoter. It also adds definitions for apartment, promoter, project, Real Estate Project (REP), Residential Real Estate Project (RREP), and floor space index (FSI), by reference to the Real Estate (Regulation and Development) Act, 2016 and by prescribing the commercial area threshold for an RREP.</description>
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