Clarification on the effective date of explanation inserted in notification issued in the G.O.Ms.No.259, Revenue (CT-II) Department, Dated 29.6.2017

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....Tax A.P., Edupugallu, Vijayawada Present: Sri. Peeyush Kumar, I.A.S. Circular No. 120/39/2019 (Central) 40/2019 (State) CCTs Ref.No CCW/GST/74/2015 Date:- 22-10-2019 Sub: - Clarification on the effective date of explanation inserted in notification issued in the G.O.Ms.No.259, Revenue (CT-II) Department, Dated 29.6.2017 - Reg. Representations have been received to amend the ef....

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.... 3. As recommended by GST Council, the explanation in question was inserted vide notification issued in the G.O.Ms.No.445, Revenue (CT-II) Department, Dated 21.8.2018 in exercise of powers under section 11(3) within one year of the 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, like other....