Amendment to GST applicability clause adds a new sub section, making the change retrospective to a prior effective date. Amendment inserts the words Sub Section (6A) or into the first paragraph of the earlier notification after 'hereby notifies that the provisions of', effected under the authority of Sub Section (6D) of Section 25 of the Jammu and Kashmir Goods and Services Tax Act, 2017 on the recommendations of the Council, and declared to be effective retrospectively from an earlier specified date.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST applicability clause adds a new sub section, making the change retrospective to a prior effective date.
Amendment inserts the words Sub Section (6A) or into the first paragraph of the earlier notification after "hereby notifies that the provisions of", effected under the authority of Sub Section (6D) of Section 25 of the Jammu and Kashmir Goods and Services Tax Act, 2017 on the recommendations of the Council, and declared to be effective retrospectively from an earlier specified date.
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