Registered persons who supply development rights to a developer, builder, construction company or any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure

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..... RITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(92)/Fin (Rev-I)/2017-18/DS-VI/99 Dated: 23/2/2018 Notification No. 04/2018 - State Tax (Rate) In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on t .....

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..... red 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, building or civil structure to the person supplying the development rights by entering .....

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