GST exemption notification amendment extends the operative date in the relevant provisos under the Uttarakhand framework. The Uttarakhand Goods and Services Tax notification makes a further amendment to the earlier exemption-related notification by extending the date appearing in the ninth and tenth provisos. The reference to 31 August 2021 is substituted with 30 November 2021 wherever it occurs, thereby revising the temporal limit contained in those provisos under the Uttarakhand GST framework.
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Provisions expressly mentioned in the judgment/order text.
GST exemption notification amendment extends the operative date in the relevant provisos under the Uttarakhand framework.
The Uttarakhand Goods and Services Tax notification makes a further amendment to the earlier exemption-related notification by extending the date appearing in the ninth and tenth provisos. The reference to 31 August 2021 is substituted with 30 November 2021 wherever it occurs, thereby revising the temporal limit contained in those provisos under the Uttarakhand GST framework.
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