Amendments in the Government Notification, Finance Department No.(GHN-16)GST-2018/S.148(5)-TH dated the 25th January, 2018, Notification No.4/2018-State Tax (Rate). - 23/2019-State Tax (Rate) - Gujarat SGST
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Development rights exclusion clarified - amended rate notification does not apply to development rights supplied after the specified date. The Finance Department inserted an Explanation excluding development rights from the scope of Notification No.4/2018-State Tax (Rate), stating the notification shall not apply to development rights supplied on or after 1st April, 2019, and that the amendment takes 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.
Development rights exclusion clarified - amended rate notification does not apply to development rights supplied after the specified date.
The Finance Department inserted an Explanation excluding development rights from the scope of Notification No.4/2018-State Tax (Rate), stating the notification shall not apply to development rights supplied on or after 1st April, 2019, and that the amendment takes effect from 1st October, 2019.
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