Exclusion of development rights: GST rate notification does not apply to supplies of development rights from specified later date. The notification is amended by inserting an explanation that nothing in the notification shall apply with respect to the development rights supplied on or after a later specified date; the amendment is made under section 148 of the Delhi Goods and Services Tax Act, 2017 and the notification comes into force from an effective date stated in the amending notification.
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.
Exclusion of development rights: GST rate notification does not apply to supplies of development rights from specified later date.
The notification is amended by inserting an explanation that nothing in the notification shall apply with respect to the development rights supplied on or after a later specified date; the amendment is made under section 148 of the Delhi Goods and Services Tax Act, 2017 and the notification comes into force from an effective date stated in the amending notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
