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

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..... TE) The 3rd June, 2019 No. FTX. 56/2017/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 develop .....

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..... service of commercial or residential apartments in the project, 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 .....

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..... e the same meaning as assigned to it in in clause (zk) of section 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 th .....

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..... m Gazette, Extraordinary, vide No. 347 dated the 29th June, 2017, as amended. This notification shall be deemed to have come into force from 1st day of April, 2019. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department. - Notification Tax Management India - taxmanagementindia - taxmanagement - .....

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