Amendment to GST notification updates cross reference and revises trade policy and handbook definitions, effective on issuance. Amendment substitutes the cross-reference 'paragraph 4.41' with 'paragraph 4.40' and replaces clauses (a) and (b) of the Explanation to define 'Foreign Trade Policy' as the Foreign Trade Policy, 2023 and 'Handbook of Procedures' as the Handbook of Procedure, 2023; the notification states these amendments come into force on the date specified in the instrument.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST notification updates cross reference and revises trade policy and handbook definitions, effective on issuance.
Amendment substitutes the cross-reference "paragraph 4.41" with "paragraph 4.40" and replaces clauses (a) and (b) of the Explanation to define "Foreign Trade Policy" as the Foreign Trade Policy, 2023 and "Handbook of Procedures" as the Handbook of Procedure, 2023; the notification states these amendments come into force on the date specified in the instrument.
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