https://www.taxtmi.com/notifications?id=137761 The Kerala SGST notification adds two reverse-charge entries requiring promoters to pay tax where any person supplies (i) transfer of development rights or FSI (including additional FSI) for construction of a project by a promoter, and (ii) long term lease of land (30 years or more) against upfront consideration and/or periodic rent for construction of a project by a promoter. It also inserts definitions for apartment, promoter, project (REP/RREP), REP, RREP (commercial carpet area limit), and FSI. The amendment is effective 1 April 2019. en-us Sat, 30 Mar 2019 00:00:00 +0530 Tue, 01 Mar 2022 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137761 The Kerala SGST notification adds two reverse-charge entries requiring promoters to pay tax where any person supplies (i) transfer of development rights or FSI (including additional FSI) for construction of a project by a promoter, and (ii) long term lease of land (30 years or more) against upfront consideration and/or periodic rent for construction of a project by a promoter. It also inserts definitions for apartment, promoter, project (REP/RREP), REP, RREP (commercial carpet area limit), and FSI. The amendment is effective 1 April 2019. Notifications GST - States Sat, 30 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137761