Development rights exclusion: amendment disapplies earlier notification for development rights supplied on or after the specified date. The Government has amended a prior tax notification to insert an exclusion providing that the notification shall not apply to supplies of development rights made on or after a specified date, thereby narrowing the prior notification's scope; the amendment is issued under the Goa Goods and Services Tax Act and takes effect from the 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 disapplies earlier notification for development rights supplied on or after the specified date.
The Government has amended a prior tax notification to insert an exclusion providing that the notification shall not apply to supplies of development rights made on or after a specified date, thereby narrowing the prior notification's scope; the amendment is issued under the Goa Goods and Services Tax Act and takes effect from the stated commencement date.
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