Definition of specified premises updated by reference to earlier notification, altering GST explanatory scope from the effective date. The notification substitutes item (c) of the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of notification II(2)/CTR/532(d-14)/2017, aligning the term with that earlier instrument under the authority of sub-section (5) of Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017; the amendment is effective from 1 April 2025.
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Definition of specified premises updated by reference to earlier notification, altering GST explanatory scope from the effective date.
The notification substitutes item (c) of the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of notification II(2)/CTR/532(d-14)/2017, aligning the term with that earlier instrument under the authority of sub-section (5) of Section 9 of the Tamil Nadu Goods and Services Tax Act, 2017; the amendment is effective from 1 April 2025.
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