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        GST

        Corrigendum to Circular No. 160/16/2021-GST dated 20th September 2021 issued vide F. No. CBIC-20001/8/2021-GST

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        Proviso reference correction: Circular amended to read 'second proviso' instead of 'first proviso' in table entry. In Circular No.160/16/2021 GST, in the opening paragraph's table against S. No. 3, all instances of 'first proviso' shall be read as 'second proviso', effecting a textual substitution of the proviso reference in that table entry as an administrative correction.
                        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.

                              Proviso reference correction: Circular amended to read 'second proviso' instead of 'first proviso' in table entry.

                              In Circular No.160/16/2021 GST, in the opening paragraph's table against S. No. 3, all instances of 'first proviso' shall be read as 'second proviso', effecting a textual substitution of the proviso reference in that table entry as an administrative correction.


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