Section 133 - Retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Services Tax Act.
Finance Act, 2020 Central Goods and Services Tax
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Retrospective effect to GST notification: specified notification treated as effective from the Act's commencement for all purposes. The government notification G.S.R. 708(E), issued under the proviso to sub section (3) of section 54 of the Central Goods and Services Tax Act and read with the Compensation to States Act, is deemed for all purposes to have been in force from 1 July 2017, following issuance on the recommendations of the Council.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective effect to GST notification: specified notification treated as effective from the Act's commencement for all purposes.
The government notification G.S.R. 708(E), issued under the proviso to sub section (3) of section 54 of the Central Goods and Services Tax Act and read with the Compensation to States Act, is deemed for all purposes to have been in force from 1 July 2017, following issuance on the recommendations of the Council.
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