Special procedures for payment of tax by Reg. person supplying construction service against transfer of devel. right. - 04/2018-State Tax (Rate) - Maharashtra SGST
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Tax liability on construction-for-development-rights arises when possession or right is transferred by conveyance or allotment letter. Notification designates registered persons exchanging development rights and construction services as specified classes and fixes State tax liability to arise when the developer or transferee 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 such as an allotment letter.
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.
Tax liability on construction-for-development-rights arises when possession or right is transferred by conveyance or allotment letter.
Notification designates registered persons exchanging development rights and construction services as specified classes and fixes State tax liability to arise when the developer or transferee 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 such as an allotment letter.
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