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Notification 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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..... IFICATION Jaipur, dated: January 25, 2018 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State 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 co .....

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..... ssion 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). [F.12(56)FD/Tax/2017-Pt.-II-169] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government - Notification Tax Management India - taxmanage .....

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