Notification No. 22/2019 – Integrated Tax (Rate): Seeks to amend notification No. 04/2018 – Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

Important Keyword: Notification No. 22/2019 – Integrated Tax (Rate), F. No. 354/136/2019- TRU, Section 20 IGST Act 2017, Section 148 CGST Act 2017, Notification No. 4/2018 – Integrated Tax (Rate).

[F. No. 354/136/2019- TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 30^th September, 2019

Notification No. 22/2019 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R   (E).- In exercise of the powers conferred by section 20 of Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.4/2018- Integrated Tax (Rate), dated the 25^th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 72(E), dated the 25^th January, 2018, namely:-

After paragraph, the following explanation shall be inserted, namely: –

“Explanation- Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1^st April, 2019.”.

2. This notification shall come into force with effect from the 1^st day of October, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 4/2018 – Integrated Tax (Rate), dated the 25^th January, 2018, vide number G.S.R. 72 (E), dated the 25^th January, 2018.

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