Development rights exclusion: state GST rate notification amended to exclude development rights supplied after the specified cutoff date. Amendment excludes development rights from the operation of the state GST rate notification by inserting an explanation that the notification shall not apply to supplies of development rights made on or after the specified subsequent date, thereby creating a temporal carve out for the supply treatment of development rights while leaving the principal notification otherwise intact.
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 GST rate notification amended to exclude development rights supplied after the specified cutoff date.
Amendment excludes development rights from the operation of the state GST rate notification by inserting an explanation that the notification shall not apply to supplies of development rights made on or after the specified subsequent date, thereby creating a temporal carve out for the supply treatment of development rights while leaving the principal notification otherwise intact.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
