Exemption applicability to interstate handicraft suppliers excludes most Ministry of Defence authorities, except listed controllers, limiting notification scope. A proviso is added to the existing notification providing that, with respect to persons specified under clause (a) of sub section (1) of the relevant provision, nothing in the notification shall apply to authorities under the Ministry of Defence except those authorities and their offices specified in Annexure A, with effect from the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Exemption applicability to interstate handicraft suppliers excludes most Ministry of Defence authorities, except listed controllers, limiting notification scope.
A proviso is added to the existing notification providing that, with respect to persons specified under clause (a) of sub section (1) of the relevant provision, nothing in the notification shall apply to authorities under the Ministry of Defence except those authorities and their offices specified in Annexure A, with effect from the stated effective date.
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