Notification specifying the classes of registered persons who supply development rights to a developer, builder/construction company/any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure & registered persons who supply construction service of complex, building or civil structure to supplier of development rights against consideration, wholly or partly, in the form of transfer of development rights and the time of onset of liability to pay State Tax.

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..... ghts against consideration, wholly or partly, in the form of transfer of development rights and the time of onset of liability to pay State Tax. - 2238-FIN-CT1-TAX-0043/2017-S.R.O. No. 43/2018 Dated:- 25-1-2018 Orissa SGST - GST - States - Orissa SGST - Notifications - Orissa SGST - FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 43/2018 - In exercise of the pow .....

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..... tax on supply of the said services, on the consideration received in the form of construction service referred to in clause(a) above and in the form of development rights referred to in clause(b) above, shall arise at the time when the said developer, builder, construction company or any other registered person, as the case may be, transfers possession or the right in the constructed complex, buil .....

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