To notify sub-contractor as registered person in case of works contract

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..... /S.148(5)-TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, here by notifies the following classes of registered persons, namely :- (a) registered persons who supply development rights to a developer, builder, construction company or any other registered pe .....

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..... ted 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 Gujarat, C J Mecwan Joint Secretary to Government. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - .....

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