Tax liability on development rights and construction service arises on transfer of possession under conveyance or allotment instruments. Liability to pay State tax on supplies where consideration is partly or wholly in the form of construction service or development rights arises when the developer, builder, construction company or other registered person 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, for example an allotment letter.