Clarification on the effective date of explanation inserted in notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30.06.2017, Sr. No. 3(vi) - reg.

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....7th November, 2019 CIRCULAR (No. 28 / 2019-20 - GST) Subject: Clarification on the effective date of explanation inserted in notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30.06.2017, Sr. No. 3(vi) - reg. Representations have been received to amend the effective date of notification No.38/1/2017-Fin(R&C)(17/2018-Rate) dated 26.07.2018 whereby explanation was inserted in notifi....

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....cise 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 issued on 26.07.2018 to give effect to other recommendations of the GST Council, the said notification also contained a line in the last paragraph that the not....