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    <title>Insertion of Sub-Rule 4A &amp; 4B in Rule 8 in APGST Rules, 2017 - Applicability of Rule 4A only in the State of Gujarat</title>
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    <description>The State government, invoking the delegated authority in rule 8 sub-rule (4B) and following the GST Council recommendation, specifies that the provisions of sub-rule (4A) of rule 8 shall not apply in all States and Union territories except the State of Gujarat, thereby confining the operative application of that sub-rule to Gujarat.</description>
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      <title>Insertion of Sub-Rule 4A &amp; 4B in Rule 8 in APGST Rules, 2017 - Applicability of Rule 4A only in the State of Gujarat</title>
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      <description>The State government, invoking the delegated authority in rule 8 sub-rule (4B) and following the GST Council recommendation, specifies that the provisions of sub-rule (4A) of rule 8 shall not apply in all States and Union territories except the State of Gujarat, thereby confining the operative application of that sub-rule to Gujarat.</description>
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