Amendment in Notification No. 02/2019- State Tax (Rate), dated the 8th March, 2019,

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..... o. 09/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11 sub-section (1) of section 16 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (herein after referred to as the said Act ), the State Government, on the recommendations of the Council, and on being satisfied that it is necess .....

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..... in semi-finished or finished held in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. ; (ii) in paragraph 3, in the Explanation, after clause (ii), t .....

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