Proviso amendment under Uttar Pradesh GST links applicability to the first proviso to section 22(1) and its Explanation. The notification amends a prior Uttar Pradesh GST notification by substituting the proviso's original constitutional reference with the first proviso to sub-section (1) of section 22 read with clause (iii) of the Explanation to that section, thereby changing the operative reference for the proviso's application; the Governor issues the amendment under the State GST Act and the change is declared effective from the commencement date stated in the notification.
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Proviso amendment under Uttar Pradesh GST links applicability to the first proviso to section 22(1) and its Explanation.
The notification amends a prior Uttar Pradesh GST notification by substituting the proviso's original constitutional reference with the first proviso to sub-section (1) of section 22 read with clause (iii) of the Explanation to that section, thereby changing the operative reference for the proviso's application; the Governor issues the amendment under the State GST Act and the change is declared effective from the commencement date stated in the notification.
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