To notify certain class of persons by exercising powers conferred under section 148 of MGST Act, 2017

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....2019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST. 1019/C.R.50 /Taxation 1.-In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :-- (i) A promoter who rec....

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....l or residential apartments in the project, for supply of development rights or FSI (including additional FSI) ; (b) the monetary consideration paid by him, for supply of development rights or FSI (including additional FSI) relatable to construction of residential apartments in project ; (c) the upfront amount (called as premium, salami, cost, price, development charges or by any....

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....ate (Regulation and Development) Act, 2016 (16 of 2016) ; (iii) the term "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP) ; (iv) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016) ; (v) the term "Residential Real ....