Proviso substitution alters notification wording and applies retrospectively to affect GST rule interpretation and applicability. Amendment substitutes the phrase 'provisions of' with the proviso to in a prior GST notification, effected under delegated rulemaking power on the Council's recommendation; the substitution changes the notification's operative wording. The amendment is declared to have retrospective effect from 26th December, 2022, thereby altering the temporal scope of the notification's applicability.
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.
Proviso substitution alters notification wording and applies retrospectively to affect GST rule interpretation and applicability.
Amendment substitutes the phrase "provisions of" with the proviso to in a prior GST notification, effected under delegated rulemaking power on the Council's recommendation; the substitution changes the notification's operative wording. The amendment is declared to have retrospective effect from 26th December, 2022, thereby altering the temporal scope of the notification's applicability.
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