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of <h1>Meghalaya GST Act: Tax Liability Triggered When Developers Transfer Property Rights for Construction Services or Development Rights.</h1> The Government of Meghalaya, under the Meghalaya Goods and Services Tax Act, 2017, notifies registered persons supplying development rights or construction services in exchange for construction services or development rights. The liability to pay State tax arises when the developer, builder, or construction company transfers possession or rights in the constructed property to the supplier of development rights through a conveyance deed or similar instrument. This notification is issued pursuant to section 148 of the Act and applies to specific registered persons involved in such transactions.
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