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    <title>Retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of Central Goods and Services Tax Act.</title>
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    <description>The clause declares that the specified departmental notification issued under the proviso to the refund provision of the Central Goods and Services Tax Act, read with the Goods and Services Tax (Compensation to States) Act, shall be deemed for all purposes to have come into force from 1 July 2017.</description>
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      <description>The clause declares that the specified departmental notification issued under the proviso to the refund provision of the Central Goods and Services Tax Act, read with the Goods and Services Tax (Compensation to States) Act, shall be deemed for all purposes to have come into force from 1 July 2017.</description>
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