Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa
04/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 4/2018-Central Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 67 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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, b
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