Development rights exclusion clarified: notification does not apply to development rights supplied on or after 1 April 2019. The notification is amended by inserting an explanation that the notification shall not apply to development rights supplied on or after 1st April, 2019. The amendment is made under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 on the recommendations of the GST Council and is deemed to have come into force on and from 1st October, 2019.
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Provisions expressly mentioned in the judgment/order text.
Development rights exclusion clarified: notification does not apply to development rights supplied on or after 1 April 2019.
The notification is amended by inserting an explanation that the notification shall not apply to development rights supplied on or after 1st April, 2019. The amendment is made under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 on the recommendations of the GST Council and is deemed to have come into force on and from 1st October, 2019.
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