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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Mahanadi Bhawan, Naya Raipur Notification No. 04/2018 - State Tax (Rate) Naya Raipur, 25th January, 2018 No. F-10- 3/2018/CT/V (11) - In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ilder, construction company or any other registered person, as the case may be, transfers 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). By order and in the name of the Governor of Chhattisgarh, (A.P. Tripathi) Speci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X