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.