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    <title>Classification of classes of registered person w.r.t. Promoter, w.e.f 01-4-2019</title>
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    <description>Registered promoters who receive development rights, FSI or long-term lease rights on or after 1 April 2019 are notified for GST purposes, with tax liability arising on completion certificate or first occupation, whichever is earlier. The notification adopts RERA meanings for apartment, promoter, project, REP and RREP, and states that tax on the covered services is payable under reverse charge in accordance with the specified notification.</description>
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      <description>Registered promoters who receive development rights, FSI or long-term lease rights on or after 1 April 2019 are notified for GST purposes, with tax liability arising on completion certificate or first occupation, whichever is earlier. The notification adopts RERA meanings for apartment, promoter, project, REP and RREP, and states that tax on the covered services is payable under reverse charge in accordance with the specified notification.</description>
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