Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017. Sr. No. 3(vi)

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....TRICT-RAIPUR No./ST/Tech//2019/11240 Atal Nagar, Raipur Dated : 15.10.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) ................................................. Madam/Sir, Subject : Clarification on th....

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....hort) hereby clarifies the issues. 2.  The matter has been examined. Section 11(3) of CGGST Act provides that the Government may insert an explanation in any notification issued under section 11, for the purpose of clarifying its scope or applicability, at any time within one year of issue of the notification and every such explanation shall have effect as if it had always been the part of....