Amendment to GST proviso replaces constitutional reference with the proviso to section 22, operative from February. The proviso in the Andhra Pradesh GST notification (G.O.Ms No.566, Dt.24.11.2017) is amended by substituting the expression referencing sub-clause (g) of clause (4) of article 279A of the Constitution with the expression referring to the first proviso to sub-section (1) of section 22 of the Andhra Pradesh Goods and Services Tax Act, 2017, read with clause (iii) of the Explanation; the amendment is effective from 1 February 2019.
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Amendment to GST proviso replaces constitutional reference with the proviso to section 22, operative from February.
The proviso in the Andhra Pradesh GST notification (G.O.Ms No.566, Dt.24.11.2017) is amended by substituting the expression referencing sub-clause (g) of clause (4) of article 279A of the Constitution with the expression referring to the first proviso to sub-section (1) of section 22 of the Andhra Pradesh Goods and Services Tax Act, 2017, read with clause (iii) of the Explanation; the amendment is effective from 1 February 2019.
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