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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 designates registered persons who exchange development rights and construction services and stipulates that the state tax liability on such supplies arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by entering into a conveyance deed or similar instrument.</description>
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