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Special procedures for payment of tax by Reg. person supplying construction service against transfer of devel. right.

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Full Text of the Document

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....te Tax (Rate). No.GST-1018/C.R.15(4)/Taxation-1.-- In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, 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, con....