Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa

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..... January, 2018 G.S.R. 67 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :- (a) registered persons who supply development rights to a developer, builder, construction company or any other register .....

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..... structed complex, building or civil structure, to the person supplying the development rights by entering into a conveyance deed or similar instrument (for example allotment letter). 1[Explanation.- Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1st April, 2019.] [F. No.354/13/2018 -TRU] (Ruchi Bisht) Under Secretary to the Govern .....

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