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 (TDR) and vice versa.

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..... NOTIFICATION No. 132-F.T. Howrah, the 25th day of January, 2018. No. 04/2018-State Tax (Rate) In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the following classes of registered persons, namely : (a) register .....

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..... ction 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 of the Governor, RAJSEKHAR BANDYOPADHYAY, Additional Secretary to the Government of .....

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