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 30th September, 2019
Notification No. 23/2019 – Central Tax (Rate)
Table of Contents
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 25th 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 25th 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 1st April, 2019.”.
2. This notification shall come into force with effect from the 1st 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 25th January, 2018, vide number G.S.R. 67 (E), dated the 25th January, 2018.
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