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of <h1>Chhattisgarh Amends GST Notification: Development Rights Exclusion Effective from April 2019 u/s 148.</h1> The Government of Chhattisgarh, through its Commercial Tax Department, has issued Notification No. 23/2019 to amend Notification No. 04/2018-State Tax (Rate) dated January 25, 2018. Exercising powers under section 148 of the Chhattisgarh Goods and Services Tax Act, 2017, the amendment introduces an explanation stating that the notification does not apply to development rights supplied on or after April 1, 2019. This amendment is effective from October 1, 2019, as ordered by the Secretary on behalf of the Governor of Chhattisgarh.
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