https://www.taxtmi.com/article/detailed?id=11244 Notification under GST is a Gazette publication whose legal effect begins when the Gazette is made available to the public; printing or dating alone is insufficient. Notifications are delegated legislation used to grant exemptions or prescribe procedures, but they operate only if empowered by statute, may be retrospective only with statutory support, must be read in context to effectuate the parent provision, and ambiguities are construed in favour of the subject. Amendments to earlier notifications ordinarily refer back to the earlier notification's date where so indicated. en-us Sat, 25 Mar 2023 10:22:57 +0530 Sat, 25 Mar 2023 10:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11244 Notification under GST is a Gazette publication whose legal effect begins when the Gazette is made available to the public; printing or dating alone is insufficient. Notifications are delegated legislation used to grant exemptions or prescribe procedures, but they operate only if empowered by statute, may be retrospective only with statutory support, must be read in context to effectuate the parent provision, and ambiguities are construed in favour of the subject. Amendments to earlier notifications ordinarily refer back to the earlier notification's date where so indicated. Articles Goods and Services Tax - GST Sat, 25 Mar 2023 10:22:57 +0530 https://www.taxtmi.com/article/detailed?id=11244