Exemption applicability extended to all registered persons under Assam GST, with retrospective commencement in notification. The amendment omits the proviso under Paragraph 1 of Notification No.8 and declares that the exemption in that notification, as amended, shall apply to all registered persons until the thirty-first day of March, 2018; the amendment is deemed to have come into force from the thirteenth day of October, 2017.
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Provisions expressly mentioned in the judgment/order text.
Exemption applicability extended to all registered persons under Assam GST, with retrospective commencement in notification.
The amendment omits the proviso under Paragraph 1 of Notification No.8 and declares that the exemption in that notification, as amended, shall apply to all registered persons until the thirty-first day of March, 2018; the amendment is deemed to have come into force from the thirteenth day of October, 2017.
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