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 and vice versa.

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..... NOTIFICATION No. 4/ 2018 State Tax (Rate) Dated Aizawl, the 1 st Feb., 2018. In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :- (a) registered persons who supply development righ .....

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..... 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/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department - Notification Tax Management India - tax .....

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