https://www.taxtmi.com/article/detailed?id=15742 Notifications under tax enactments constitute delegated legislation and must be issued under statutory power, read as a whole, and given literal meaning; exemption or exception notifications attract strict construction, require fulfilment of capable and stipulated conditions by the claimant, and ordinarily come into force on their date of issue for publication unless otherwise stated, with modern electronic dissemination potentially satisfying publication requirements. en-us Mon, 19 Jan 2026 08:37:19 +0530 Mon, 19 Jan 2026 08:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15742 Notifications under tax enactments constitute delegated legislation and must be issued under statutory power, read as a whole, and given literal meaning; exemption or exception notifications attract strict construction, require fulfilment of capable and stipulated conditions by the claimant, and ordinarily come into force on their date of issue for publication unless otherwise stated, with modern electronic dissemination potentially satisfying publication requirements. Articles Goods and Services Tax - GST Mon, 19 Jan 2026 08:37:19 +0530 https://www.taxtmi.com/article/detailed?id=15742