https://www.taxtmi.com/notifications?id=145732 Amends Assam State Tax (Rate) notification to extend GST exemption for specified real estate sector services, including transfer of development rights, FSI and long-term lease upfront amounts used for construction of residential apartments by a promoter. The amendment prescribes apportionment formulas, provides for reverse charge tax liability on the un-booked residential portion at completion or first occupation, introduces deeming valuation rules, and expands key real estate definitions. en-us Mon, 03 Jun 2019 00:00:00 +0530 Thu, 21 May 2026 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145732 Amends Assam State Tax (Rate) notification to extend GST exemption for specified real estate sector services, including transfer of development rights, FSI and long-term lease upfront amounts used for construction of residential apartments by a promoter. The amendment prescribes apportionment formulas, provides for reverse charge tax liability on the un-booked residential portion at completion or first occupation, introduces deeming valuation rules, and expands key real estate definitions. Notifications GST - States Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145732