https://www.taxtmi.com/acts?id=41531 Section 159 gives retrospective effect to paragraphs 7 and 8 and Explanation 2 of Schedule III to the Central Goods and Services Tax Act from 1 July 2017, treating the specified activities and transactions as covered from the original GST commencement date. It also bars refund of tax already collected but which would not have been collected had the amendment been operative at all material times. The provision comes into force on 1 October 2023. en-us Thu, 30 Mar 2023 16:56:23 +0530 Thu, 25 Jun 2026 12:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41531 Section 159 gives retrospective effect to paragraphs 7 and 8 and Explanation 2 of Schedule III to the Central Goods and Services Tax Act from 1 July 2017, treating the specified activities and transactions as covered from the original GST commencement date. It also bars refund of tax already collected but which would not have been collected had the amendment been operative at all material times. The provision comes into force on 1 October 2023. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:56:23 +0530 https://www.taxtmi.com/acts?id=41531