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Notifies the following classes of 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.

GST - States - S.O. No. 19-04/2018 State Tax (Rate) - Dated:- 5-3-2018 - COMMERCIAL TAXES DEPARTMENT - Notification 28th February, 2018 Notification No.- 04/2018 State Tax (Rate) S.O. No. 19 Dated - 5th March, 2018 - In exercise of the powers conferr .....

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velopment 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; and (b) registered persons who supply .....

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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 .....

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