Amendment to GST notification revises proviso reference to section 22, changing eligibility and applicability under the law. Amendment substitutes the prior constitutional reference in the proviso of the State tax notification with the first proviso to sub-section (1) of section 22 read with clause (iii) of the Explanation, changing the legal basis that governs the proviso's eligibility and applicability; the change is effected under powers of sub-section (2) of section 23 of the State GST Act and specifies an effective commencement date.