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        Case ID :
        GST - States

        Amendment in Notification No. 4/2018- State Tax (Rate), dated the 25th January, 2018 - 23/2019 – State Tax (Rate) - Sikkim SGST

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        Development rights exclusion: prior rate notification amended to exclude development rights supplies, with a later effective commencement. The amendment inserts an exclusion explaining that the existing rate notification shall not apply to development rights supplied on or after 1st April, 2019, and states that the amendment takes effect 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: prior rate notification amended to exclude development rights supplies, with a later effective commencement.

                                The amendment inserts an exclusion explaining that the existing rate notification shall not apply to development rights supplied on or after 1st April, 2019, and states that the amendment takes effect from 1st October, 2019.


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