Development rights exclusion removes notification's applicability to development rights supplied after the specified date, with later commencement. The amendment inserts an Explanation excluding the application of the earlier notification to development rights supplied on or after a specified date, and declares a later commencement date for this amendment under the authority of section 148 of the Tamil Nadu Goods and Services Tax Act, 2017.
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Development rights exclusion removes notification's applicability to development rights supplied after the specified date, with later commencement.
The amendment inserts an Explanation excluding the application of the earlier notification to development rights supplied on or after a specified date, and declares a later commencement date for this amendment under the authority of section 148 of the Tamil Nadu Goods and Services Tax Act, 2017.
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