Construction service of complex, building or civil structure or transfer of development rights—Liability to pay GST - 4/2018-State Tax (Rate) - Jharkhand SGST
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Liability to pay State tax arises when developer transfers possession or rights to the supplier of development rights. Notification designates two classes of registered persons for State tax liability where consideration is exchanged as construction service or development rights and provides that the liability to pay State tax on such supplies arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by executing a transfer deed or similar instrument.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Liability to pay State tax arises when developer transfers possession or rights to the supplier of development rights.
Notification designates two classes of registered persons for State tax liability where consideration is exchanged as construction service or development rights and provides that the liability to pay State tax on such supplies arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by executing a transfer deed or similar instrument.
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