Notifies the following classes of registered persons,

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....onferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely:- (i) a promoter who receives development rights or Floor Space Index (FSI) (including additional FSI) on or after 1^st April, 2019 for construction of a p....

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....) 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 other name) paid by him for long ten-n lease of land relatable to construction of residential apartments in the project; and....

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....te 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 Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is ....