Notification No. 38/1/2017-Fin(R&C)(13)/2357 dated the 13th September, 2017, published in the Extraordinary Official Gazette, Series I No. 24 dated the 14th September, 2017 (hereinafter referred to as the “said Notification”), shall be deemed to have come into force and the 1st day of February, 2018 - 38/1/2017-Fin(R&C)(39)/322 - Goa SGST
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Commencement of specified GST provisions: certain items treated as effective earlier, while remaining items commence on a later prescribed date. The Government, invoking section 164 of the Goa Goods and Services Tax Act, 2017, appoints an earlier commencement date for serial numbers 2(i)-2(viii) of Notification No. 38/1/2017-Fin(R&C)(13)/2357, treating those provisions as deemed in force from that appointed date, while prescribing a later commencement date for serial numbers 2(ix) and 2(x).
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Provisions expressly mentioned in the judgment/order text.
Commencement of specified GST provisions: certain items treated as effective earlier, while remaining items commence on a later prescribed date.
The Government, invoking section 164 of the Goa Goods and Services Tax Act, 2017, appoints an earlier commencement date for serial numbers 2(i)-2(viii) of Notification No. 38/1/2017-Fin(R&C)(13)/2357, treating those provisions as deemed in force from that appointed date, while prescribing a later commencement date for serial numbers 2(ix) and 2(x).
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