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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 (TDR) and vice versa.

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....FICATION No. 132-F.T. Howrah, the 25th day of January, 2018. No. 04/2018-State Tax (Rate) In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the following classes of registered persons, namely :- (a) registered persons w....

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