The AAR, Telangana held that as per Notification No.4/2018- Central Tax dated January 25, 2018 the date of transfer of possession of the building or the right in it to the person supplying development rights will be the time of supply and the liability to pay tax on the said services shall arise on that day. The time of supply shall not be at any other time.
Source: a2ztaxcorp.com
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