Reply- W.e.f. 01.04.2019, services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter is attracted provision of reverse charge, the promoter is liable to pay tax under reverse charge.

Refer notification No.05/2019-Central Tax (Rate)] Dated: 29th March, 2019.

This provision is applicable to any person not only for a landowner. However, development rights can only be transferred by the owner of land.