Commencement of Amendment Act provisions appointed; staggered sectional commencement declared and given legal effect. Appointment of commencement dates for provisions of the Punjab Goods and Services Tax (Amendment) Act, 2023 by gubernatorial notification under sub section (2) of section 1, declaring a staggered sectional commencement scheme that brings specified groups of sections into force from the dates stated in the notification and thereby giving legal effect to those amended provisions for state GST administration.
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Provisions expressly mentioned in the judgment/order text.
Commencement of Amendment Act provisions appointed; staggered sectional commencement declared and given legal effect.
Appointment of commencement dates for provisions of the Punjab Goods and Services Tax (Amendment) Act, 2023 by gubernatorial notification under sub section (2) of section 1, declaring a staggered sectional commencement scheme that brings specified groups of sections into force from the dates stated in the notification and thereby giving legal effect to those amended provisions for state GST administration.
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