GST exemption notification amended to update Foreign Trade Policy and Handbook of Procedures references with retrospective effect. The State Government amends the Uttarakhand GST exemption notification under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017, substituting the reference from paragraph 4.41 to paragraph 4.40 and updating the definitions of Foreign Trade Policy and Handbook of Procedures to the 2023 Government of India notifications. The amendment is deemed to have come into force with effect from 27 July 2023.
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Provisions expressly mentioned in the judgment/order text.
GST exemption notification amended to update Foreign Trade Policy and Handbook of Procedures references with retrospective effect.
The State Government amends the Uttarakhand GST exemption notification under section 11(1) of the Uttarakhand Goods and Services Tax Act, 2017, substituting the reference from paragraph 4.41 to paragraph 4.40 and updating the definitions of Foreign Trade Policy and Handbook of Procedures to the 2023 Government of India notifications. The amendment is deemed to have come into force with effect from 27 July 2023.
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