Exemption from IGST liability extended, prolonging temporary relief from payment under the relevant IGST provision. Amends the Integrated Tax (Rate) notification to extend the temporary exemption from payment of tax under section 5(4) of the IGST Act, 2017 by substituting the date in paragraph 2 of the principal notification, thereby prolonging the period during which the relief from that IGST liability is available.
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Provisions expressly mentioned in the judgment/order text.
Exemption from IGST liability extended, prolonging temporary relief from payment under the relevant IGST provision.
Amends the Integrated Tax (Rate) notification to extend the temporary exemption from payment of tax under section 5(4) of the IGST Act, 2017 by substituting the date in paragraph 2 of the principal notification, thereby prolonging the period during which the relief from that IGST liability is available.
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