In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following amendments in the Government notification No. 38/1/2017--Fin(R&C)(4/2018-Rate) dated 24th January, 2018, published in the Extraordinary Official Gazette No. 3, Series I No. 42, dated 24th 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.

By order and in the name of the Governor of Goa.

Pranab G. Bhat,

Under Secretary, Finance (R&C).