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    <title>Notification 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 designates registered persons exchanging construction services and development rights and provides that State tax liability on such supplies, when consideration is partly or wholly in kind, arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the person supplying development rights by entering into a conveyance deed or similar instrument.</description>
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      <description>Notification designates registered persons exchanging construction services and development rights and provides that State tax liability on such supplies, when consideration is partly or wholly in kind, arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the person supplying development rights by entering into a conveyance deed or similar instrument.</description>
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