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        Case ID :
        GST - States

        Notification under section 148 to provide special procedure with respect to the payment of tax by registered persons supplying service by way of construction against transfer of development of right and vice-versa under HGST Act, 2017 - 24/ST-2 - Haryana SGST

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        Time of supply clarified: tax liability arises when possession or right in the constructed property is transferred by conveyance. This notification prescribes that where development rights are supplied against construction services, or construction services are supplied against development rights, the time of supply and state tax liability arises when the developer or builder transfers possession or the right in the constructed property to the person supplying the development rights by a conveyance deed or similar instrument.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Time of supply clarified: tax liability arises when possession or right in the constructed property is transferred by conveyance.

                                This notification prescribes that where development rights are supplied against construction services, or construction services are supplied against development rights, the time of supply and state tax liability arises when the developer or builder transfers possession or the right in the constructed property to the person supplying the development rights by a conveyance deed or similar instrument.


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