Effective date of explanation: exclusion of government activities from 'business' applies from original inception date. The explanation inserted under section 11(3) of the WBGST Act excludes Government and Local Authority activities from 'business' in entry Sl. No. 3(vi) of notification No. 1135-F.T., and, by virtue of section 11(3), operates from the inception date of that entry (21.09.2017). The later notification date (27.07.2018) does not affect the retrospective operation of the explanation; the Trade Circular is deemed effective from 11.10.2019.
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.
Effective date of explanation: exclusion of government activities from 'business' applies from original inception date.
The explanation inserted under section 11(3) of the WBGST Act excludes Government and Local Authority activities from 'business' in entry Sl. No. 3(vi) of notification No. 1135-F.T., and, by virtue of section 11(3), operates from the inception date of that entry (21.09.2017). The later notification date (27.07.2018) does not affect the retrospective operation of the explanation; the Trade Circular is deemed effective from 11.10.2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
