Temporal scope of GST notification extended to preceding financial years and coverage broadened to include supplies for exports. The notification substitutes the words 'a financial year' with 'any preceding financial year from 2017-18 onwards' to extend temporal applicability, and inserts the words 'or for exports' after the phrase relating to supplies 'to a registered person', thereby expressly including supplies for export within the notification's scope.
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Provisions expressly mentioned in the judgment/order text.
Temporal scope of GST notification extended to preceding financial years and coverage broadened to include supplies for exports.
The notification substitutes the words "a financial year" with "any preceding financial year from 2017-18 onwards" to extend temporal applicability, and inserts the words "or for exports" after the phrase relating to supplies "to a registered person", thereby expressly including supplies for export within the notification's scope.
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