State tax amendment replaces paragraph citation and updates definitions of Foreign Trade Policy and Handbook of Procedures. The notification amends a State Tax (Rate) notification by substituting the opening paragraph's cited paragraph reference and replacing Explanation clauses (a) and (b) with updated definitions: clause (a) defines Foreign Trade Policy by reference to the 2023 central policy notification, and clause (b) defines Handbook of Procedures by reference to the 2023 public notice. The amendment specifies an operative commencement date in July 2023 and records the principal notification and its prior amendment.
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Provisions expressly mentioned in the judgment/order text.
State tax amendment replaces paragraph citation and updates definitions of Foreign Trade Policy and Handbook of Procedures.
The notification amends a State Tax (Rate) notification by substituting the opening paragraph's cited paragraph reference and replacing Explanation clauses (a) and (b) with updated definitions: clause (a) defines Foreign Trade Policy by reference to the 2023 central policy notification, and clause (b) defines Handbook of Procedures by reference to the 2023 public notice. The amendment specifies an operative commencement date in July 2023 and records the principal notification and its prior amendment.
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