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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....29th January, 2018 SRO.GST.32 (Rate)- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 ((Act No. V of 2017), the State Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely (a) registered persons who supply development rights to a developer, builder, construction company o....