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    <description>Amendment substitutes the prior constitutional reference in the proviso of the State tax notification with the first proviso to sub-section (1) of section 22 read with clause (iii) of the Explanation, changing the legal basis that governs the proviso&#039;s eligibility and applicability; the change is effected under powers of sub-section (2) of section 23 of the State GST Act and specifies an effective commencement date.</description>
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      <description>Amendment substitutes the prior constitutional reference in the proviso of the State tax notification with the first proviso to sub-section (1) of section 22 read with clause (iii) of the Explanation, changing the legal basis that governs the proviso&#039;s eligibility and applicability; the change is effected under powers of sub-section (2) of section 23 of the State GST Act and specifies an effective commencement date.</description>
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