Supply of development rights exclusion clarifies GST rate notification application and sets non application from the specified cut off. Amendment to G.O. Ms. No. 4/2019 Puducherry GST (Rate) inserts an Explanation providing that the notification shall not apply where development rights are supplied on or after the stated cut off date; the amendment is made under section 148 of the Puducherry Goods and Services Tax Act, 2017 and takes effect from the declared commencement date.
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.
Supply of development rights exclusion clarifies GST rate notification application and sets non application from the specified cut off.
Amendment to G.O. Ms. No. 4/2019 Puducherry GST (Rate) inserts an Explanation providing that the notification shall not apply where development rights are supplied on or after the stated cut off date; the amendment is made under section 148 of the Puducherry Goods and Services Tax Act, 2017 and takes effect from the declared commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
