Exclusion of development rights: amended notification removes application to later supplies and establishes a new commencement. The notification amends an earlier state GST notification by inserting an explanation that the earlier notification shall not apply to supplies of development rights made on or after the specified cut off date, and states that the amendment comes into force from the stated commencement date of 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: amended notification removes application to later supplies and establishes a new commencement.
The notification amends an earlier state GST notification by inserting an explanation that the earlier notification shall not apply to supplies of development rights made on or after the specified cut off date, and states that the amendment comes into force from the stated commencement date of the amending notification.
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