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    <title>Arising of liability of payment of tax by certain classes of registered persons in the construction / development activity.</title>
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    <description>Notification identifies two classes: (a) those who supply development rights in consideration partly or wholly as construction services, and (b) those who supply construction services in consideration partly or wholly as development rights. It 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 person supplying development rights by executing a conveyance deed or similar instrument.</description>
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      <description>Notification identifies two classes: (a) those who supply development rights in consideration partly or wholly as construction services, and (b) those who supply construction services in consideration partly or wholly as development rights. It 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 person supplying development rights by executing a conveyance deed or similar instrument.</description>
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