Subsection insertion clarifies GST provision applicability; state-level notification amendment is retrospective from late September on council recommendation. The Department amends a prior notification to insert sub-section (6A) into the first paragraph defining the provisions notified under Section 25, acting under powers granted by sub-section (6D) of Section 25 and on Council recommendation; the amendment is expressly deemed to have come into force from the specified day in September 2021.
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Provisions expressly mentioned in the judgment/order text.
Subsection insertion clarifies GST provision applicability; state-level notification amendment is retrospective from late September on council recommendation.
The Department amends a prior notification to insert sub-section (6A) into the first paragraph defining the provisions notified under Section 25, acting under powers granted by sub-section (6D) of Section 25 and on Council recommendation; the amendment is expressly deemed to have come into force from the specified day in September 2021.
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