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of <h1>Uttarakhand Amends GST Notification: Development Rights Exemption Clarified for Post-April 2019 Supplies, Effective October 1, 2019.</h1> The Government of Uttarakhand has amended Notification No. 140/2018/18(120)/XXVII(8)/2017/CTR-4, originally dated February 2, 2018, under the Uttarakhand Goods and Services Tax Act, 2017. The amendment, effective from October 1, 2019, clarifies that the notification does not apply to development rights supplied on or after April 1, 2019. This change was made in the public interest and based on the recommendations of the Council.
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