Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. - 22/2019 - Integrated GST (IGST) Rate
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Development rights supply exclusion: amendment excludes notification's application to development rights supplied on or after 1 April 2019. Amendment inserts an exclusion clarifying that the existing rate notification does not apply to supplies of development rights made on or after 1 April 2019, and the amendment takes effect from 1 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 supply exclusion: amendment excludes notification's application to development rights supplied on or after 1 April 2019.
Amendment inserts an exclusion clarifying that the existing rate notification does not apply to supplies of development rights made on or after 1 April 2019, and the amendment takes effect from 1 October 2019.
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