Extension of exemption period under Kerala SGST: exemption expiry deferred to later quarter to continue tax relief. The notification substitutes the earlier prescribed expiry date for a tax exemption with a later date, extending the exemption period by replacing '31st day of March, 2018' with '30th day of June, 2018' in the cited Kerala SGST notification; the amendment is made under the Kerala State Goods and Services Tax Act on the Council's recommendation in the public interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of exemption period under Kerala SGST: exemption expiry deferred to later quarter to continue tax relief.
The notification substitutes the earlier prescribed expiry date for a tax exemption with a later date, extending the exemption period by replacing "31st day of March, 2018" with "30th day of June, 2018" in the cited Kerala SGST notification; the amendment is made under the Kerala State Goods and Services Tax Act on the Council's recommendation in the public interest.
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