https://www.taxtmi.com/circulars?id=63284 The circular clarifies that an explanation inserted into a prior notification under the statutory power to insert post issuance explanations operates from the inception of the original entry if inserted within the permitted temporal window. The specific inserted explanation excludes Government and Local Authority activities from the term 'business' for the concessional entry and thus has retrospective effect as if part of the original notification, despite any later stated operative date in the inserting notification. en-us Tue, 22 Oct 2019 00:00:00 +0530 Thu, 05 Dec 2019 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63284 The circular clarifies that an explanation inserted into a prior notification under the statutory power to insert post issuance explanations operates from the inception of the original entry if inserted within the permitted temporal window. The specific inserted explanation excludes Government and Local Authority activities from the term 'business' for the concessional entry and thus has retrospective effect as if part of the original notification, despite any later stated operative date in the inserting notification. Circulars GST - States Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63284