Insertion of sub section (6A) or expands the scope of a prior GST notification, applied retrospectively. Amendment inserts the phrase sub-section (6A) or into the first paragraph of Notification No. 03/2021-State Tax, thereby including that sub section among the provisions referenced by the original notification. The change is effected under the power of sub section (6D) of section 25 of the Chhattisgarh GST Act and is deemed to be effective from the 24th day of September, 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Insertion of sub section (6A) or expands the scope of a prior GST notification, applied retrospectively.
Amendment inserts the phrase sub-section (6A) or into the first paragraph of Notification No. 03/2021-State Tax, thereby including that sub section among the provisions referenced by the original notification. The change is effected under the power of sub section (6D) of section 25 of the Chhattisgarh GST Act and is deemed to be effective from the 24th day of September, 2021.
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