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        Case ID :
        GST

        Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. - 23/2019 - Central GST (CGST) Rate

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        Development rights exclusion removes the notification's applicability to supplies of development rights made on or after the specified date. Inserts an explanation into Notification No. 4/2018-clarifying that nothing in that notification shall apply to supplies of development rights made on or after 1st April, 2019-and provides that the amendment takes effect from 1st October, 2019.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Development rights exclusion removes the notification's applicability to supplies of development rights made on or after the specified date.

                            Inserts an explanation into Notification No. 4/2018-clarifying that nothing in that notification shall apply to supplies of development rights made on or after 1st April, 2019-and provides that the amendment takes effect from 1st October, 2019.


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