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<h1>Jharkhand Tax Notification: Liability on Development Rights and Construction Services Effective January 25, 2018, per GST Act 2017.</h1> The notification from the Jharkhand Commercial Taxes Department outlines the tax liability for registered persons involved in the exchange of development rights and construction services. It specifies that registered persons supplying development rights to developers, builders, or construction companies, and those providing construction services in exchange for development rights, are liable for state tax. This tax liability arises when the developer or builder transfers possession or rights in the constructed property through a conveyance deed or similar instrument. The notification is effective from January 25, 2018, as per the Jharkhand Goods and Services Tax Act, 2017.