SGST notification amendment replaces proviso reference to align statutory proviso and takes effect from February. Amendment substitutes the proviso reference in notification No. S.O 286 (16 November 2017), replacing 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 Bihar Goods and Services Tax Act read with clause (iii) of the Explanation; issued under powers of sub section (2) of section 23 on Council recommendation and effective from 1 February 2019.
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Provisions expressly mentioned in the judgment/order text.
SGST notification amendment replaces proviso reference to align statutory proviso and takes effect from February.
Amendment substitutes the proviso reference in notification No. S.O 286 (16 November 2017), replacing 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 Bihar Goods and Services Tax Act read with clause (iii) of the Explanation; issued under powers of sub section (2) of section 23 on Council recommendation and effective from 1 February 2019.
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