Seeks 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) Dated Shillong the 29^th March, 2019 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 additi....

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....t rights or FSI (including additional FSI); (b) the monetary consideration paid 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 constructio....

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....(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 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 ca....