Notification amendment updates paragraph reference and trade policy definitions, applying retrospectively to align state GST references with central instruments. Amendment revises a Punjab GST notification by substituting a paragraph reference and replacing Explanation clauses to update the definitions of Foreign Trade Policy and Handbook of Procedures to the 2023 central instruments, and declares the amendment effective retrospectively from a prior commencement date.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment updates paragraph reference and trade policy definitions, applying retrospectively to align state GST references with central instruments.
Amendment revises a Punjab GST notification by substituting a paragraph reference and replacing Explanation clauses to update the definitions of Foreign Trade Policy and Handbook of Procedures to the 2023 central instruments, and declares the amendment effective retrospectively from a prior commencement date.
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