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Notification under section 148 to provide special procedure with respect to the payment of tax by registered persons supplying service by way of construction against transfer of development of right and vice-versa under HGST Act, 2017

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..... Notification The 25th January, 2018 No. 24/ST-2. - In exercise of the powers conferred by Section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) , the Governor of Haryana, 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, const .....

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..... fers possession or the right in the constructed 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). ASHIMA BRAR, Special Secretary to Government Haryana, Excise and Taxation Department. - Notification Tax Management India - taxmanagementindia - taxmanageme .....

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