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

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....019 No. ERTS(T) 4/2019/198 - In of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017),, the Government of Meghalaya, on the of the Council, hereby notifies the following classes of registered namely:- (i) a promoter who development rights or Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of a project....

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

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.... term "Real Estate Project (REP)" shall have the 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 Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 cent. of the total carpet area of all the apartments in the REP. (vi) ....