Notify certain class of persons by exercising powers conferred under section 148 of Assam Goods and Services Tax Act, 2017

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....6/2017/Pt-II/270.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Government of Assam, 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 F....

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....t, for supply of development rights or FSI (including additional FSI); (b)   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) ....

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....ction 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (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 same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of ....