GST notification amendment updates Foreign Trade Policy and Handbook references, effective immediately to align with latest trade policy changes. Amendment substitutes an internal cross reference in the prior GST notification and replaces the Explanation's clause (a) and clause (b) with updated definitions: clause (a) now defines 'Foreign Trade Policy' as the Foreign Trade Policy, 2023 notified by the Government of India, and clause (b) now defines 'Handbook of Procedures' as the Handbook of Procedure notified by the Government of India. These changes are consequential to align the GST notification with the New Foreign Trade Policy and take effect on the date of issuance.
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GST notification amendment updates Foreign Trade Policy and Handbook references, effective immediately to align with latest trade policy changes.
Amendment substitutes an internal cross reference in the prior GST notification and replaces the Explanation's clause (a) and clause (b) with updated definitions: clause (a) now defines "Foreign Trade Policy" as the Foreign Trade Policy, 2023 notified by the Government of India, and clause (b) now defines "Handbook of Procedures" as the Handbook of Procedure notified by the Government of India. These changes are consequential to align the GST notification with the New Foreign Trade Policy and take effect on the date of issuance.
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