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        Case ID :
        GST - States

        Amendment in Notification No. 8/2017- State Tax (Rate), Dated 29-06-2017 - 38/2017 – State Tax (Rate) - Telangana SGST

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        Exemption extension under state GST notification clarified and applied to all registered persons with retrospective effect. Amendment removes the proviso under Paragraph 1 of Notification No. 8/2017 - State Tax (Rate), changing the operative text of that notification. The amended exemption is declared to apply to all registered persons until the terminal date specified in the notification, and the amendment is deemed effective from the stated commencement date.
                          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 extension under state GST notification clarified and applied to all registered persons with retrospective effect.

                                Amendment removes the proviso under Paragraph 1 of Notification No. 8/2017 - State Tax (Rate), changing the operative text of that notification. The amended exemption is declared to apply to all registered persons until the terminal date specified in the notification, and the amendment is deemed effective from the stated commencement date.


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