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of <h1>Manipur GST Act 2017: New Notification Clarifies Tax Payment Timing for Development Rights and Construction Service Exchanges.</h1> The Government of Manipur, under the Manipur Goods and Services Tax Act, 2017, issued a notification concerning tax payment procedures for specific registered persons. This applies to those supplying development rights to developers, builders, or construction companies in exchange for construction services, and vice versa. The tax liability for these transactions arises when possession or rights in the constructed property are transferred through a conveyance deed or similar instrument. This notification aims to clarify the timing of tax obligations for these particular service exchanges.
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