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        Case ID :
        GST - States

        Amendment in the Notification No. 8/2017 - State Tax (Rate) vide S.O No.38/2017, dated the 29th June, 2017 - S.O. No. 095 - 38/2017-State Tax (Rate) - Jharkhand SGST

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        Exemption applicability extended to all registered persons after omission of a proviso, with the amendment given retroactive effect. The amendment omits the proviso under Paragraph 1 of Notification No. 8/2017 - State Tax (Rate) and provides that the exemption in that notification, as amended, shall apply to all registered persons for the remaining transitional period, with the amendment declared effective from a specified earlier date in October 2017.
                      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.

                            Exemption applicability extended to all registered persons after omission of a proviso, with the amendment given retroactive effect.

                            The amendment omits the proviso under Paragraph 1 of Notification No. 8/2017 - State Tax (Rate) and provides that the exemption in that notification, as amended, shall apply to all registered persons for the remaining transitional period, with the amendment declared effective from a specified earlier date in October 2017.


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