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        Case ID :
        GST - States

        Seeks to amend Notification No. 04/2018-State Tax (Rate), No. F-10-3/2018/CTV(11), dated the 25th January, 2018 - 23/2019 State Tax (Rate) - Chhattisgarh SGST

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        Exclusion of Notification for development rights where supplied on or after April first, 2019; applies from October first. Amendment inserts an explanation excluding the application of Notification No. 04/2018-State Tax (Rate) to supplies of development rights made on or after 01.04.2019; enacted under section 148 of the Chhattisgarh GST Act and effective from 1 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.

                                Exclusion of Notification for development rights where supplied on or after April first, 2019; applies from October first.

                                Amendment inserts an explanation excluding the application of Notification No. 04/2018-State Tax (Rate) to supplies of development rights made on or after 01.04.2019; enacted under section 148 of the Chhattisgarh GST Act and effective from 1 October 2019.


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