Notifies the following classes of registered persons who supply development rights to a developer, builder, construction company or any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure.

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..... harkhand SGST - COMMERCIAL TAXES DEPARTMENT --------------- Notification 28th February, 2018 Notification No.- 04/2018 State Tax (Rate) S.O. No. 19 Dated - 5th March, 2018 -- In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby notifies the f .....

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..... all arise at the time when the said developer, builder, 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). 2. This notification shall be deemed to b .....

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