Seeks to notify certain class of persons by exercising powers conferred under section 148 of Manipur Goods and Services Tax Act, 2017

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..... 6/2019- State Tax (Rate) Imphal, the 29th March, 2019 No. TAX/4(53)/GST-NOTN/2016:- In exercise of the powers conferred by section 148 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the State Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely:- (i) a promoter who receiv .....

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..... tion 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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..... 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 the Real Es .....

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