Clarification on the effective date of explanation inserted in rate notification No. 11 (FTX.56/2017/24 dated 29.06.2017), dated 29.06.2017, Sl. No. 3(vi)

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....pur the 14th October, 2019. Subject: Clarification on the effective date of explanation inserted in rate notification No. 11 (FTX.56/2017/24 dated 29.06.2017), dated 29.06.2017, Sl. No. 3(vi) - reg. No. CT/GST-15/Pt-I/2017/185.- Representations have been received to amend the effective date of notification No. 17/2018 (FTX.56/2017/Pt-III/138 dated 24.09.2018) whereby explanation was inserted....

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..../Pt-III/138 dated 24.09.2018) 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 notifications to give effect to other recommendations of the GST Council and to keep parity with the central notification, the said noti....