https://www.taxtmi.com/circulars?id=64048 An explanation inserted under the statutory power to add explanations within one year of a notification is effective from the inception of the original concessional rate entry; the later notification's separate commencement language does not alter the explanation's retroactive operation, and the explanation should be applied from the entry's original effective date. en-us Fri, 27 Dec 2019 00:00:00 +0530 Mon, 17 Jun 2024 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64048 An explanation inserted under the statutory power to add explanations within one year of a notification is effective from the inception of the original concessional rate entry; the later notification's separate commencement language does not alter the explanation's retroactive operation, and the explanation should be applied from the entry's original effective date. Circulars GST - States Fri, 27 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64048