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

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..... Notification No. 04/2018-State 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 developme .....

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..... stered 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 into a conveyance deed or similar instrument (for example allotment letter). By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. - Notification .....

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