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of <h1>Jharkhand GST Notification: State Tax on Development Rights Supply to Developers Effective from January 2018.</h1> The Jharkhand State Government issued Notification No. 4/2018-State Tax (Rate) under the Jharkhand Goods and Services Tax Act, 2017, effective from January 25, 2018. It specifies that registered persons who supply development rights to developers or construction services in exchange for construction services or development rights are liable to pay State tax. This liability arises when the developer, builder, or construction company transfers possession or rights in the constructed property to the supplier of development rights through a transfer deed or similar instrument.
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