Exemption proviso amended to reference the first proviso of section twenty-two and its Explanation, altering GST eligibility. The notification substitutes the proviso reference in Notification No. 65/2017-State Tax: replacing the citation to article 279A with the first proviso to subsection (1) of section 22, read with clause (iii) of the Explanation to that section, thereby amending the exemption/eligibility reference under the Himachal Pradesh GST Act; effected under sub section (2) of section 23 and coming into force on the first day of February, 2019.
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Provisions expressly mentioned in the judgment/order text.
Exemption proviso amended to reference the first proviso of section twenty-two and its Explanation, altering GST eligibility.
The notification substitutes the proviso reference in Notification No. 65/2017-State Tax: replacing the citation to article 279A with the first proviso to subsection (1) of section 22, read with clause (iii) of the Explanation to that section, thereby amending the exemption/eligibility reference under the Himachal Pradesh GST Act; effected under sub section (2) of section 23 and coming into force on the first day of February, 2019.
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