Amendment to GST notification substitutes the listed States to add an additional State, made effective retrospectively. The notification substitutes the words identifying the States in a prior GST notification to add an additional State to the list, thereby changing which territorial units the original notification's operative provisions apply to; the amendment is issued under delegated rule making authority on Council recommendation and is declared to have retrospective effect from an earlier specified date.
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Provisions expressly mentioned in the judgment/order text.
Amendment to GST notification substitutes the listed States to add an additional State, made effective retrospectively.
The notification substitutes the words identifying the States in a prior GST notification to add an additional State to the list, thereby changing which territorial units the original notification's operative provisions apply to; the amendment is issued under delegated rule making authority on Council recommendation and is declared to have retrospective effect from an earlier specified date.
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