In exercise of the powers conferred by section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in this department's notification No F-A3-09-2018-1-V (13), dated the 25th January, 2018, namely:-

After paragraph 1, the following explanation shall be inserted, namely: -

"Explanation- Nothing contained in this notification shall apply where development rights are supplied on or after 01.04.2019.".

2. This notification shall deemed to have come into effect on the 1st day of October, 2019.

By Order and in the name of the Governor of Madhya Pradesh,

HARSHIKA SINGH, Dy. Secy.