Retrospective effect to notification issued under clause (i) of section 21 of Union Territory Goods and Services Tax Act read with sub-section (2) of section 7 of Central Goods and Services Tax Act.

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.... Tax Act.<br>Union Territory Goods and Services Tax <br>F. Acts / Amendment Acts<br>Section 124 of the Finance Act, 2022<br>Retrospective effect to notification issued under clause (i) of section 21 o....

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....l, in exercise of the powers under clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 7 of the Central Goods and Servic....