Explanation under Section 11(3) clarifies retrospective effectiveness from the original entry despite a later effective date statement. The explanation excluding Government and Local Authority activities from 'business' was inserted under Section 11(3) of the CGST Act within the permitted one year period and therefore has effect from the inception of the original concessional entry; a later statement of an effective date in the implementing notification does not alter that retrospective operation.
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.
Explanation under Section 11(3) clarifies retrospective effectiveness from the original entry despite a later effective date statement.
The explanation excluding Government and Local Authority activities from 'business' was inserted under Section 11(3) of the CGST Act within the permitted one year period and therefore has effect from the inception of the original concessional entry; a later statement of an effective date in the implementing notification does not alter that retrospective operation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
