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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....Dated: 27/11/2019 CIRCULAR NO. 10/2019-GST (Ref. Circular No. 120/39/2019-GST of Central Tax) Sub.: Clarification on the effective date of explanation inserted in notification No. 11/2017- STR dated 30.06.2017, Sr. No. 3(vi) - reg. Representations have been received to amend the effective date of notification No. 17/2018-STR dated 02.09.2019 whereby explanation was inserted in notification No.....

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.... 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, 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(4) of the DGST Act, is effe....