Clarification on the effective date of explanation inserted in Notification (11/2017) No. FD 48 CSL 2017 dated 29.06.2017, Sr. No. 3(vi)

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..... mercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 14-10-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-25/2019-20 Subject: Clarification on the effective date of explanation inserted in Notification (11/2017) No. FD 48 CSL 2017 dated 29.06.2017, Sr. No. 3(vi) - reg. Representations have .....

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..... 3. As recommended by GST Council, the explanation in question was inserted vide Notification (17/2018) No. FD 48 CSL 2017 dated 26.07.2018 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 issued .....

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