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    <title>Amendment in Notification No. 06/2019-State Tax (Rate), dated the 29 March, 2019</title>
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    <description>Amendment substitutes phrasing in Notification No. 06/2019-State Tax (Rate) to provide that liability arises in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required by the competent authority, or the date of its first occupation, whichever is earlier, falls; and replaces the words &quot;in whose case the liability to&quot; with &quot;, who shall&quot;. The notification is effective from the 2nd day of June, 2021.</description>
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      <description>Amendment substitutes phrasing in Notification No. 06/2019-State Tax (Rate) to provide that liability arises in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required by the competent authority, or the date of its first occupation, whichever is earlier, falls; and replaces the words &quot;in whose case the liability to&quot; with &quot;, who shall&quot;. The notification is effective from the 2nd day of June, 2021.</description>
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