To notify Promoters as class of persons under section 148 of GGST Act, 2017

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.... of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council,hereby notifies the following classes of registered persons, namely:- (i) a promoter who receivesdevelopment rights or Floor Space Index(FSI) (including additional FSI) on or after 1st April, 2019for construction of a project against considerationpayable or paid by ....

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....or FSI(including additional FSI)relatable to construction ofresidential apartments in project; (c) the upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid by him for long term lease of land relatable to construction ofresidential apartments in the project; and (d) the supply of construction service by him against consideration in the form of d....

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....e meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);. (v) the term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent.of the total carpet area of all the apartments in the REP. (vi) the term "floor space index (FSI)" shall mean the....