Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. - 23/2019 - Union Territory GST (UTGST) Rate
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Development rights exclusion: amendment removes applicability of UTGST rate notification to development rights supplied after the cutoff date. The notification amends the Union Territory Tax (Rate) notification by inserting an explanation that excludes the application of that notification to supplies of development rights made on or after a specified cutoff date, thereby narrowing the notification's applicability to such supplies; the amendment is brought into force from the notification's stated commencement date.
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: amendment removes applicability of UTGST rate notification to development rights supplied after the cutoff date.
The notification amends the Union Territory Tax (Rate) notification by inserting an explanation that excludes the application of that notification to supplies of development rights made on or after a specified cutoff date, thereby narrowing the notification's applicability to such supplies; the amendment is brought into force from the notification's stated commencement date.
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