Notification under section 148 to provide special procedure with respect to the payment of tax by registered persons supplying service by way of construction against transfer of development of right and vice-versa under HGST Act, 2017 https://www.taxtmi.com/notifications?id=124188 This notification prescribes that where development rights are supplied against construction services, or construction services are supplied against development rights, the time of supply and state tax liability arises when the developer or builder transfers possession or the right in the constructed property to the person supplying the development rights by a conveyance deed or similar instrument. en-us Thu, 25 Jan 2018 00:00:00 +0530 Thu, 24 May 2018 15:11:00 +0530 TaxTMI RSS Generator Notification under section 148 to provide special procedure with respect to the payment of tax by registered persons supplying service by way of construction against transfer of development of right and vice-versa under HGST Act, 2017 https://www.taxtmi.com/notifications?id=124188 This notification prescribes that where development rights are supplied against construction services, or construction services are supplied against development rights, the time of supply and state tax liability arises when the developer or builder transfers possession or the right in the constructed property to the person supplying the development rights by a conveyance deed or similar instrument. Notifications GST - States Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124188