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Construction service of complex, building or civil structure or transfer of development rights—Liability to pay GST

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Full Text of the Document

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....e powers conferred by section 148   of the Jharkhand Goods and Services Tax Act, 2017 (12 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 or any other registered person against considerati....