GST notification amendment updates specified schedule entries and fixes an effective commencement date for the changes. Amendment to a state GST notification substitutes the year figures in column (5) for serial entries 19A and 19B of the rate schedule, changing the applicability period recorded in the original notification; the Government, acting on Council recommendations and exercising statutory tax and procedural powers, declares the substitution operative from the stated commencement date and formalises it by departmental notification in the Governor's name.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment updates specified schedule entries and fixes an effective commencement date for the changes.
Amendment to a state GST notification substitutes the year figures in column (5) for serial entries 19A and 19B of the rate schedule, changing the applicability period recorded in the original notification; the Government, acting on Council recommendations and exercising statutory tax and procedural powers, declares the substitution operative from the stated commencement date and formalises it by departmental notification in the Governor's name.
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