Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Exclusion for development rights: notification inapplicable to supplies after cutoff; amendment takes retrospective effect under GST. An explanatory proviso is inserted clarifying that the notification shall not apply where development rights are supplied on or after 01.04.2019. The amendment is deemed to have come into effect on 1 October 2019, thereby excluding supplies of development rights from the original notification's applicability from the stated cutoff and declaring the effective date for the amendment.
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 for development rights: notification inapplicable to supplies after cutoff; amendment takes retrospective effect under GST.
An explanatory proviso is inserted clarifying that the notification shall not apply where development rights are supplied on or after 01.04.2019. The amendment is deemed to have come into effect on 1 October 2019, thereby excluding supplies of development rights from the original notification's applicability from the stated cutoff and declaring the effective date for the amendment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.