Clarification on the effective date of explanation inserted in notification No. 11/2017- STR dated 30.06.2017, Sr. No. 3(vi).

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.... Subject: Clarification on the effective date of explanation inserted in notification No. 11/2017- STR dated 30.06.2017, Sr. No. 3(vi) Representations have been received to amend the effective date of notification No. 17/2018-STR dated 26.07.2018 whereby explanation was inserted in notification No. 11/2017- STR dated 30.06.2017, Sr. No. 3(vi) to the effect that for the purpose of the said entr....

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....e date of inception of the entry i.e. 21.09.2017. However, like other notifications issued on 26.07.2018 to give effect to other recommendations of the GST Council, the said notification also contained a line in the last paragraph that the notification shall come into effect from 27.07.2018. 4. It is hereby clarified that the explanation having been inserted under section 11(3) of the GGST Act,....