Notification under section 148 to provide special procedure with respect to the payment of tax by registered persons supplying service by way of construction against transfer of development of right and vice-versa under HGST Act, 2017

GST – States – 24/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 24/ST-2.- In exercise of the powers conferred by Section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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, 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 construction service of complex, building or civil structure to suppli

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