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of <h1>Puducherry amends GST Notification 4/2019; excludes development rights supplied from April 1, 2019, per Section 148.</h1> The Government of Puducherry has issued an amendment to Notification No. 4/2019-Puducherry GST (Rate) dated March 31, 2019. This amendment, effective from October 1, 2019, introduces an explanation stating that the notification does not apply to situations where development rights are supplied on or after April 1, 2019. The amendment is made under the authority of section 148 of the Puducherry Goods and Services Tax Act, 2017, following the recommendations of the Council.
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