Notification No. 23/2019 – Central Tax (Rate): Seeks to amend notification No. 4/2018 – Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

Important Keyword: Section 148 CGST Act 2017, F. No. 354/136/2019- TRU, Notification No. 23/2019 – Central Tax (Rate), Notification No. 4/2018 – Central 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. 23/2019 – Central 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 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- Central 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. 67(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 – Central Tax (Rate), dated the 25^th January, 2018, vide number G.S.R. 67 (E), dated the 25^th January, 2018.

Read More: Notification No. 76/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 2019.

Web Stories: Notification No. 76/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 2019.

Download Pdf: https://taxinformation.cbic.gov.in/