Amendment of notification date alters the proviso's temporal reference and declares the change effective retrospectively. The government amends a prior notification by substituting the date in the third proviso with a new specified date; the amendment is made under powers conferred by the State Goods and Services Tax Act and declares that the notification, as amended, shall be deemed to have come into force from the earlier date specified in the original notification, thereby imparting retrospective commencement.
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Provisions expressly mentioned in the judgment/order text.
Amendment of notification date alters the proviso's temporal reference and declares the change effective retrospectively.
The government amends a prior notification by substituting the date in the third proviso with a new specified date; the amendment is made under powers conferred by the State Goods and Services Tax Act and declares that the notification, as amended, shall be deemed to have come into force from the earlier date specified in the original notification, thereby imparting retrospective commencement.
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