Notification effectiveness contingent on finance act provision being notified, delaying implementation until further notice. Notification No.31/2015-2020 dated 13 November 2019 will not be effective until Section 88(b) of the Finance (No. 2) Act, 2019 is notified by the Department of Revenue and the amendment to the First Schedule to the Customs Tariff Act specified in the Fifth Schedule to the Finance Act is notified; the effective date will be notified later.
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Provisions expressly mentioned in the judgment/order text.
Notification effectiveness contingent on finance act provision being notified, delaying implementation until further notice.
Notification No.31/2015-2020 dated 13 November 2019 will not be effective until Section 88(b) of the Finance (No. 2) Act, 2019 is notified by the Department of Revenue and the amendment to the First Schedule to the Customs Tariff Act specified in the Fifth Schedule to the Finance Act is notified; the effective date will be notified later.
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