Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts - 06/2019 - Central GST (CGST)

Proviso substitution in CGST notification aligns wording with section 22 explanation, altering the operative reference and effect.

The notification substitutes the proviso's reference to sub clause (g) of clause (4) of article 279A (excluding Jammu and Kashmir) with the first proviso to sub section (1) of section 22 of the CGST Act read with clause (iii) of the Explanation, effected under section 23(2) of the Act and brought into force from 1 February 2019.