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Government Of Assam Finance Commissionerate of Taxes

Composition Scheme for Real Estate Developer

  • Composition Scheme for Real Estate Developer permits a registered dealer of the State who transfers property in goods involved in the execution of works contract of construction of Flat, Dwellings, Buildings or premises and in which transfer along with land or interest is envisaged and permits such registered dealer to pay at his option, in lieu of the amount of tax payable by him under the provisions of the Assam Value Added Tax Act , 2003, by way of composition, an amount at the rupee of one paise in every rupee of the aggregate amount specified in the agreement entered between the Real Estate Developer and purchaser under certain terms and conditions.

    Composition Scheme for Real Estate Developer1.32 MBswf-image