Exclusion of government entities removes government departments and local authorities from notified registered persons under Chhattisgarh SGST rules Amendment adds the words 'a government department, a local authority' after 'notifies registered person, other than' in Notification No. 13/2020-State Tax, thereby excluding government departments and local authorities from the notification's coverage; the amendment is made under the rule-making power of sub-rule (4) of rule 48 and specifies an operative commencement date.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of government entities removes government departments and local authorities from notified registered persons under Chhattisgarh SGST rules
Amendment adds the words "a government department, a local authority" after "notifies registered person, other than" in Notification No. 13/2020-State Tax, thereby excluding government departments and local authorities from the notification's coverage; the amendment is made under the rule-making power of sub-rule (4) of rule 48 and specifies an operative commencement date.
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