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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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..... laya SGST - GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STANIPS DEPARTMENT Notification No. 004/2018 Dated Shillong, the 25 th Jan, 2018 No. ERTS(T) 65/2017/Pt/217 - In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, h .....

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..... n clause (b) above, shall 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). Sd/- P. W. In .....

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