Development rights exclusion: state tax notification no longer applies to development rights supplied after the specified cutoff, narrowing tax scope. An explanatory clause disapplies Notification No. 4/2018 - State Tax (Rate) in respect of development rights supplied on or after 1st April, 2019, thereby limiting the original notification's applicability to supplies before that cutoff. The amendment is effected under the state GST statutory power and the amendment comes into force on the 1st day of October, 2019.
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.
Development rights exclusion: state tax notification no longer applies to development rights supplied after the specified cutoff, narrowing tax scope.
An explanatory clause disapplies Notification No. 4/2018 - State Tax (Rate) in respect of development rights supplied on or after 1st April, 2019, thereby limiting the original notification's applicability to supplies before that cutoff. The amendment is effected under the state GST statutory power and the amendment comes into force on the 1st day of October, 2019.
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