Amendment to notification alters the specified operative date and declares the notification to come into force retrospectively. The Finance Department substitutes the operative date in the prior notification's paragraph with a later specified date under statutory powers conferred by the Goods and Services Tax Act, while expressly providing that the notification shall come into force from the earlier stated operative date and referencing the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Amendment to notification alters the specified operative date and declares the notification to come into force retrospectively.
The Finance Department substitutes the operative date in the prior notification's paragraph with a later specified date under statutory powers conferred by the Goods and Services Tax Act, while expressly providing that the notification shall come into force from the earlier stated operative date and referencing the principal notification.
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