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<h1>Central Tax Payment Rules for Construction Services and Development Rights Transactions Before April 1, 2019.</h1> The notification outlines a special procedure for the payment of central tax by registered persons involved in transactions between construction services and development rights. It specifies that registered persons supplying development rights to developers or builders, and those supplying construction services in exchange for development rights, must pay central tax at the time possession or rights are transferred through a conveyance deed or similar document. This procedure applies to transactions occurring before April 1, 2019, as per the amendment introduced by Notification No. 23/2019.