Clarification on the effective date of explanation inserted in notification No. 1135-F.T. [11/2017- CTR] dated 28.06.2017, S. No. 3(vi).

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....(Circular No. 120/39/2019-GST) DATED: 17.10.2019 Subject: Clarification on the effective date of explanation inserted in notification No. 1135-F.T. [11/2017- CTR] dated 28.06.2017, S. No. 3(vi). Representations have been received to amend the effective date of notification No. 1033-F.T. [17/2018-CTR] dated 27.07.2018 whereby explanation was inserted in notification No. 1135-F.T. [11/2017-....

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....e insertion of the original entry prescribing concessional rate, so that it would have effect from the date of inception of the entry i.e. 21.09.2017. However, to give effect to other recommendations of the GST Council, the said notification also came into effect from 27.07.2018. 4. It is hereby clarified that the explanation having been inserted under section 11(3) of the WBGST Act, is effecti....