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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 23/2019-Central Tax (Rate)

New Delhi, the 30
th
September, 2019
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.


[F. No. 354/136/2019- TRU]


(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.
notifications no 23 2019 central tax rate | iKargos