Exemption scope modified: registered person exclusions expanded to include government departments and local authorities, effective from notified date. The Governor amended a prior Tamil Nadu GST notification by inserting the words 'a government department, a local authority,' after 'notifies registered person, other than' in the first paragraph, thereby excluding those entities from the specified category; the insertion is procedural and the amendment is deemed to have come into force from the first day of June, 2021.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope modified: registered person exclusions expanded to include government departments and local authorities, effective from notified date.
The Governor amended a prior Tamil Nadu GST notification by inserting the words "a government department, a local authority," after "notifies registered person, other than" in the first paragraph, thereby excluding those entities from the specified category; the insertion is procedural and the amendment is deemed to have come into force from the first day of June, 2021.
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