Amendments in the Government Notification, Finance Department No.(GHN-16)GST-2018/S.148(5)-TH dated the 25th January, 2018, Notification No.4/2018-State Tax (Rate). - 23/2019-State Tax (Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 23/2019-State Tax (Rate) Dated the 30th September, 2019 No.(GHN-97)GST-2019/S.148(21)-TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-16)GST-2018/S.148(5)-TH dated the 25th January, 2018, Notification No.4/2018-State Tax (Rate), 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. By order and in the name of Governor of Gujarat, C J Mecwan Joint Secretary to Government.