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of <h1>Chhattisgarh Sets Special Tax Procedure for Construction Services Involving Development Rights Under GST Act 2017.</h1> The Government of Chhattisgarh has issued a notification under the Chhattisgarh Goods and Services Tax Act, 2017, establishing a special procedure for tax payment by registered persons involved in construction services against the transfer of development rights. The notification specifies that registered persons supplying development rights to developers or builders, and those providing construction services in exchange for development rights, will incur state tax liability at the time of transferring possession or rights in the constructed property. This transfer is formalized through a conveyance deed or similar document.
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