Notification amendment narrows applicability by excluding development rights supplied after the specified cutoff, altering GST applicability. The amendment inserts an explanation that the earlier notification shall not apply to development rights supplied on or after 1st April, 2019, and declares the amendment to come into force on 1st October, 2019.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment narrows applicability by excluding development rights supplied after the specified cutoff, altering GST applicability.
The amendment inserts an explanation that the earlier notification shall not apply to development rights supplied on or after 1st April, 2019, and declares the amendment to come into force on 1st October, 2019.
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