Authority:
Central Government under CGST Act, 2017.
Date of Amendment:
Effective from October 1, 2019.
Affected Provision:
Notification No. 4/2018 - Central Tax (Rate), dated January 25, 2018.
Change:
Insertion of an explanation excluding development rights supplied after April 1, 2019.
Issued By:
Ruchi Bisht, Under Secretary to the Government of India.
Purpose:
To clarify the applicability of the notification with regard to development rights.
Implementation:
Gazette notification No. 4/2018 - Central Tax (Rate), dated January 25, 2018.