Definition update in GST notification amends Foreign Trade Policy and Handbook of Procedures references for GST rate notification. Amendment revises Notification No.26/2018-State Tax (Rate) by substituting the opening paragraph reference from paragraph 4.41 to paragraph 4.40 and replacing Explanation clauses (a) and (b) with updated definitions: clause (a) defines Foreign Trade Policy as the Foreign Trade Policy, 2023 (notification No. 1/2023 dated 31st March 2023); clause (b) defines Handbook of Procedures as the Handbook of Procedure (Public Notice No. 01/2023 dated 1st April 2023). The amendment takes effect from 27th July, 2023.
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Definition update in GST notification amends Foreign Trade Policy and Handbook of Procedures references for GST rate notification.
Amendment revises Notification No.26/2018-State Tax (Rate) by substituting the opening paragraph reference from paragraph 4.41 to paragraph 4.40 and replacing Explanation clauses (a) and (b) with updated definitions: clause (a) defines Foreign Trade Policy as the Foreign Trade Policy, 2023 (notification No. 1/2023 dated 31st March 2023); clause (b) defines Handbook of Procedures as the Handbook of Procedure (Public Notice No. 01/2023 dated 1st April 2023). The amendment takes effect from 27th July, 2023.
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