Notification amendment to GST provisions inserts a sub section reference, giving the change retrospective effect from September 2021. Amendment inserts a missing reference to an additional sub section into the operative paragraph of Notification No. 03/2021 State Tax, expanding the scope of provisions treated as notified. The change is issued under delegated power on Council recommendation and is declared to have retrospective effect from 24th September, 2021, with Gazette publication particulars of the principal notification noted.
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.
Notification amendment to GST provisions inserts a sub section reference, giving the change retrospective effect from September 2021.
Amendment inserts a missing reference to an additional sub section into the operative paragraph of Notification No. 03/2021 State Tax, expanding the scope of provisions treated as notified. The change is issued under delegated power on Council recommendation and is declared to have retrospective effect from 24th September, 2021, with Gazette publication particulars of the principal notification noted.
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