Substitution of property definition clarifies taxable scope - 'any immovable property' replaces 'any property' in the GST notification. Corrigendum to notification No. 27/GST-2 substitutes the words 'any immovable property' for 'any property' in the table (serial number 5AB, column (2)), clarifying that the notification's reference to property is limited to immovable property; issued by the Excise and Taxation Department as a textual correction to the published notification under the GST framework.
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Provisions expressly mentioned in the judgment/order text.
Substitution of property definition clarifies taxable scope - 'any immovable property' replaces 'any property' in the GST notification.
Corrigendum to notification No. 27/GST-2 substitutes the words "any immovable property" for "any property" in the table (serial number 5AB, column (2)), clarifying that the notification's reference to property is limited to immovable property; issued by the Excise and Taxation Department as a textual correction to the published notification under the GST framework.
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