Amendments in the Notification of the Government of Himachal Pradesh, No.4/2018- State Tax (Rate), dated the 24th January, 2019. - 23/2019-State Tax (Rate) - Himachal Pradesh SGST
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Development rights exclusion clarified: the tax notification no longer applies to development rights supplied after commencement. The amendment inserts an Explanation excluding development rights from the principal State Tax (Rate) notification, stating the notification shall not apply with respect to development rights supplied on or after 1st April, 2019; the amendment is made under the Himachal Pradesh Goods and Services Tax Act, 2017 and is to come into force on 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: the tax notification no longer applies to development rights supplied after commencement.
The amendment inserts an Explanation excluding development rights from the principal State Tax (Rate) notification, stating the notification shall not apply with respect to development rights supplied on or after 1st April, 2019; the amendment is made under the Himachal Pradesh Goods and Services Tax Act, 2017 and is to come into force on 1st October, 2019.
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