State tax notification amendment inserts sub-section (6A) wording and applies retrospectively under Assam GST. Amendment to an earlier State tax notification under the Assam Goods and Services Tax Act, 2017 inserts the words 'sub-section (6A) or' after the phrase 'hereby pleased to notify that the provisions of' in the first paragraph of the specified notification. The amendment is issued in exercise of the power under section 25(6D), on the recommendation of the Council, and is given retrospective effect from 24 September 2021.
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Provisions expressly mentioned in the judgment/order text.
State tax notification amendment inserts sub-section (6A) wording and applies retrospectively under Assam GST.
Amendment to an earlier State tax notification under the Assam Goods and Services Tax Act, 2017 inserts the words "sub-section (6A) or" after the phrase "hereby pleased to notify that the provisions of" in the first paragraph of the specified notification. The amendment is issued in exercise of the power under section 25(6D), on the recommendation of the Council, and is given retrospective effect from 24 September 2021.
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