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    <description>Substitutes the proviso&#039;s cross-reference in Notification (21/2017) with a reference to the first proviso to section 22(1) of the Karnataka Goods and Services Tax Act, read with clause (iii) of the Explanation to that section; amendment effected under sub-section (2) of section 23 of the Act and effective from 1 February 2019.</description>
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      <description>Substitutes the proviso&#039;s cross-reference in Notification (21/2017) with a reference to the first proviso to section 22(1) of the Karnataka Goods and Services Tax Act, read with clause (iii) of the Explanation to that section; amendment effected under sub-section (2) of section 23 of the Act and effective from 1 February 2019.</description>
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