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of <h1>Arunachal Pradesh GST Act: Tax Liability Clarified for Developers and Builders Exchanging Development Rights for Construction Services.</h1> The Government of Arunachal Pradesh, under the Arunachal Pradesh Goods and Services Tax Act, 2017, has issued a notification regarding the tax liability of certain registered persons. This includes those supplying development rights to developers, builders, or construction companies in exchange for construction services, and those supplying construction services in exchange for development rights. The tax liability arises when the developer or builder transfers possession or rights in the constructed property to the supplier of development rights through a conveyance deed or similar instrument.
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