Liability to pay State tax arises on transfer of possession or right by conveyance deed to supplier of development rights. Notification specifies that where consideration is exchanged between suppliers of development rights and providers of construction services, the liability to pay State tax on the supply of those services arises when the developer, builder, construction company or other registered person transfers possession or the right in the constructed complex, building or civil structure to the person supplying the development rights by executing a conveyance deed or similar instrument (for example, an allotment letter).