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    <title>Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.</title>
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    <description>Notification prescribes that where supply involves exchange between development rights and construction services, the liability to pay integrated tax on such supplies arises when the developer or builder transfers possession or the right in the constructed property to the person supplying the development rights, as evidenced by a conveyance deed, allotment letter or similar instrument.</description>
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      <description>Notification prescribes that where supply involves exchange between development rights and construction services, the liability to pay integrated tax on such supplies arises when the developer or builder transfers possession or the right in the constructed property to the person supplying the development rights, as evidenced by a conveyance deed, allotment letter or similar instrument.</description>
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