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of <h1>Telangana GST Notification: Tax on Development Rights or Construction Services Triggered by Property Transfer Since Jan 25, 2018.</h1> The Government of Telangana, under the Telangana Goods and Services Tax Act, 2017, has issued Notification No. 4/2018, effective from January 25, 2018. It specifies that registered persons supplying development rights or construction services are liable for state tax when the possession or rights of the constructed property are transferred. This applies to those supplying development rights to developers or builders in exchange for construction services and vice versa. The tax liability arises upon the execution of a conveyance deed or similar instrument transferring possession or rights.
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