Amendment to GST notification updates paragraph citation and revises definitions to the 2023 trade policy instruments. The notification amends an existing State tax rate notification by substituting the internal citation 'paragraph 4.41' with 'paragraph 4.40' and by replacing Explanation clauses to define 'Foreign Trade Policy' as the Foreign Trade Policy, 2023 and 'Handbook of Procedures' as the Handbook of Procedure notified in 2023, effectuated under the State GST Act on GST Council recommendations.
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.
Amendment to GST notification updates paragraph citation and revises definitions to the 2023 trade policy instruments.
The notification amends an existing State tax rate notification by substituting the internal citation "paragraph 4.41" with "paragraph 4.40" and by replacing Explanation clauses to define "Foreign Trade Policy" as the Foreign Trade Policy, 2023 and "Handbook of Procedures" as the Handbook of Procedure notified in 2023, effectuated under the State GST Act on GST Council recommendations.
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