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Notifies the following classes of registered persons.

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....ds and Services Tax Act, 2017 (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 FSI(including additional FSI) on or after 01.04.2019 for construction of a project against consideration payable or paid by him, wholly or partly, in the form of construction ....

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....ruction 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 term lease of land relatable to construction of residential apartments in the project; and (d) the supply of construction service by him against consideration in the form of development rights or FSI(including additional FS....