Notification amendment: substitution of proviso reference to section 22(1) Explanation clause (iii), altering GST applicability. Substitutes the proviso's cross-reference in Notification (21/2017) with a reference to the first proviso to section 22(1) of the Karnataka Goods and Services Tax Act, read with clause (iii) of the Explanation to that section; amendment effected under sub-section (2) of section 23 of the Act and effective from 1 February 2019.