Insertion of Sub-Rule 4A & 4B in Rule 8 in APGST Rules, 2017 - Applicability of Rule 4A only in the State of Gujarat - G.O. MS. No.62 - Andhra Pradesh SGST

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Applicability of sub rule 4A confined to Gujarat; other states exempted under rule 8(4B) directive via state notification. The State government, invoking the delegated authority in rule 8 sub-rule (4B) and following the GST Council recommendation, specifies that the provisions of sub-rule (4A) of rule 8 shall not apply in all States and Union territories except the State of Gujarat, thereby confining the operative application of that sub-rule to Gujarat.

Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

Applicability of sub rule 4A confined to Gujarat; other states exempted under rule 8(4B) directive via state notification.

The State government, invoking the delegated authority in rule 8 sub-rule (4B) and following the GST Council recommendation, specifies that the provisions of sub-rule (4A) of rule 8 shall not apply in all States and Union territories except the State of Gujarat, thereby confining the operative application of that sub-rule to Gujarat.

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Insertion of Sub-Rule 4A & 4B in Rule 8 in APGST Rules, 2017 - Applicability of Rule 4A only in the State of Gujarat - G.O. MS. No.62 - Andhra Pradesh SGST

Applicability of sub rule 4A confined to Gujarat; other states exempted under rule 8(4B) directive via state notification.

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Insertion of Sub-Rule 4A & 4B in Rule 8 in APGST Rules, 2017 - Applicability of Rule 4A only in the State of Gujarat - G.O. MS. No.62 - Andhra Pradesh SGST

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Applicability of sub rule 4A confined to Gujarat; other states exempted under rule 8(4B) directive via state notification.

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