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        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.

        <h1>Exclusion of development rights: notification inapplicable to supplies from 1 April 2019, amendment effective 1 October 2019.</h1> The notification amends earlier rate notification No.132-F.T. by inserting an explanation that the notification shall not apply to development rights supplied on or after 1 April 2019, under the powers of section 148 of the West Bengal Goods and Services Tax Act, 2017; the amendment is to come into force from 1 October 2019.

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