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

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..... Notification Jammu, the 29th January, 2018 SRO.GST.32 (Rate)- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 ((Act No. V 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 de .....

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..... e 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). This notification shall deemed to have come into force w.e.f. 25th day of January, 2018. By order of the Government of Jammu and Kashmir. Sd/- .....

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