keralataxes.gov.in
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The Central Government has made further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017. The amendments relate to the service by way of transfer of development rights or Floor Space Index (FSI) on or after 1st April, 2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate.
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Source: keralataxes.gov.in
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