GST exemption scope expanded: amendment applies exemption to all registered persons, effective from 13 October 2017. The notification omits the proviso under Paragraph 1 of Notification No. 522/2017/9(120)/XXVII(8)/2017 and provides that the specified exemption shall apply to all registered persons until the 31st day of March, 2018; the amendment is effected under section 11(1) of the Uttarakhand GST Act and is deemed to come into force from 13th 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.
GST exemption scope expanded: amendment applies exemption to all registered persons, effective from 13 October 2017.
The notification omits the proviso under Paragraph 1 of Notification No. 522/2017/9(120)/XXVII(8)/2017 and provides that the specified exemption shall apply to all registered persons until the 31st day of March, 2018; the amendment is effected under section 11(1) of the Uttarakhand GST Act and is deemed to come into force from 13th October 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.