https://www.taxtmi.com/acts?id=41327 The amendment deems paragraphs 7 and 8 and Explanation 2 of Schedule III to the Central Goods and Services Tax Act to have been inserted retrospectively, thereby treating specified activities and transactions as within Schedule III for the earlier period, and establishes that tax already collected which would not have been collected had the insertion been in force is not refundable. en-us Wed, 01 Feb 2023 16:27:41 +0530 Sat, 04 Feb 2023 12:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41327 The amendment deems paragraphs 7 and 8 and Explanation 2 of Schedule III to the Central Goods and Services Tax Act to have been inserted retrospectively, thereby treating specified activities and transactions as within Schedule III for the earlier period, and establishes that tax already collected which would not have been collected had the insertion been in force is not refundable. Act-Rules Bill Wed, 01 Feb 2023 16:27:41 +0530 https://www.taxtmi.com/acts?id=41327