Amendments in the Government Notification of the Finance Department, Notification No. GST-1018/C.R.15(4)/Taxation-1[Notification No. 4/2018-State Tax (Rate)], dated the 25th January 2018. - 23/2019-State Tax (Rate) - Maharashtra SGST
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Exclusion of development rights: amendment excludes application of the rate notification to development rights supplied after the effective cutoff. The amendment inserts an explanation that the relevant State Tax (Rate) notification shall not apply to supplies of development rights made on or after 1st April 2019, and records that the amendment is promulgated under section 148 of the Maharashtra Goods and Services Tax Act, 2017, taking 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.
Exclusion of development rights: amendment excludes application of the rate notification to development rights supplied after the effective cutoff.
The amendment inserts an explanation that the relevant State Tax (Rate) notification shall not apply to supplies of development rights made on or after 1st April 2019, and records that the amendment is promulgated under section 148 of the Maharashtra Goods and Services Tax Act, 2017, taking effect from 1st October 2019.
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