Notification amendment adds sub section (6A) or into the notified GST provisions, expanding their scope from the effective date. The Government of Gujarat, exercising powers under sub section (6D) of section 25 of the Gujarat Goods and Services Tax Act, 2017, inserts the words 'sub section (6A) or' into the first paragraph of an earlier State Tax notification after the words 'hereby notifies that the provisions of'; the insertion expands the sub provisions covered and takes effect from 24th September, 2021.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment adds sub section (6A) or into the notified GST provisions, expanding their scope from the effective date.
The Government of Gujarat, exercising powers under sub section (6D) of section 25 of the Gujarat Goods and Services Tax Act, 2017, inserts the words "sub section (6A) or" into the first paragraph of an earlier State Tax notification after the words "hereby notifies that the provisions of"; the insertion expands the sub provisions covered and takes effect from 24th September, 2021.
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