GST notification rescission takes retrospective effect while preserving acts and omissions completed before the change. The Governor of Assam, acting on the recommendations of the Council and under section 11(1) of the Assam Goods and Services Tax Act, 2017, rescinded the earlier State Tax (Rate) notification issued by the Finance (Taxation) Department. The rescission was subject to a saving clause for things done or omitted to be done before the rescission, and it was deemed to have come into force from 18 July 2022.
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GST notification rescission takes retrospective effect while preserving acts and omissions completed before the change.
The Governor of Assam, acting on the recommendations of the Council and under section 11(1) of the Assam Goods and Services Tax Act, 2017, rescinded the earlier State Tax (Rate) notification issued by the Finance (Taxation) Department. The rescission was subject to a saving clause for things done or omitted to be done before the rescission, and it was deemed to have come into force from 18 July 2022.
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