Notification No. 22/2019
Date: September 30, 2019
Subject: Clarification on non-applicability of IGST exemption on development rights after 1 April 2019.
Description:
This notification amends Notification No. 4/2018–Integrated Tax (Rate) by inserting an explanation clarifying that the exemption under the said notification shall not apply to development rights supplied on or after 1 April 2019. The amendment removes ambiguity regarding the temporal applicability of the exemption.
Issued for earlier notification?
Yes — it amends Notification No. 4/2018–Integrated Tax (Rate).