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    <title>Seeks to provide special procedure with respect to payment of tax by registered person supplying service.</title>
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    <description>The notification designates registered persons exchanging development rights and construction services and fixes the timing of tax liability for state tax: liability arises when the developer or other registered person transfers possession or the right in the constructed complex to the supplier of development rights by entering into a conveyance deed or similar instrument, treating consideration in the form of construction service or development rights as taxable.</description>
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      <description>The notification designates registered persons exchanging development rights and construction services and fixes the timing of tax liability for state tax: liability arises when the developer or other registered person transfers possession or the right in the constructed complex to the supplier of development rights by entering into a conveyance deed or similar instrument, treating consideration in the form of construction service or development rights as taxable.</description>
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