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        Case ID :
        GST - States

        Seeks to insert Explanation in Notification No. F.NO.FIN/REV-3/GST/1/08(Pt-1) /37 dated 25th January, 2018 - F.NO.FIN/REV-3/GST/1/08(Pt-1) (Vol.1)/249 - Nagaland SGST

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        Development rights exclusion: amendment excludes application to development rights supplied on or after the specified date, effective thereafter. An Explanation is inserted into the prior notification stating that the notification shall not apply to development rights supplied on or after 1st April, 2019; the amendment is issued under powers vested by the GST Act and is effective from 1st 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: amendment excludes application to development rights supplied on or after the specified date, effective thereafter.

                                An Explanation is inserted into the prior notification stating that the notification shall not apply to development rights supplied on or after 1st April, 2019; the amendment is issued under powers vested by the GST Act and is effective from 1st October, 2019.


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