Notification amendment: insertion of a sub section reference expands GST provision applicability and makes the change retrospective. Amendment under powers of sub section (6D) of section 25 inserts the words 'sub section (6A) or' after 'hereby notifies that the provisions of' in the earlier notification, thereby expanding which sub sections are treated as notified; the amendment is declared to have effect from the earlier specified date, giving the change retrospective effect.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment: insertion of a sub section reference expands GST provision applicability and makes the change retrospective.
Amendment under powers of sub section (6D) of section 25 inserts the words "sub section (6A) or" after "hereby notifies that the provisions of" in the earlier notification, thereby expanding which sub sections are treated as notified; the amendment is declared to have effect from the earlier specified date, giving the change retrospective effect.
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