Clarification on the effective date of explanation inserted in notification No. 11/2017- STR dated 30.06.2017, Sr. No. 3(vi)

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..... 110002 No. F.3 (293)/Policy-GST/2019/603-09 Dated: 27/11/2019 CIRCULAR NO. 10/2019-GST (Ref. Circular No. 120/39/2019-GST of Central Tax) Sub.: Clarification on the effective date of explanation inserted in notification No. 11/2017- STR dated 30.06.2017, Sr. No. 3(vi) - reg. Representations have been received to amend the effective d .....

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..... inserted vide notification No. 17/2018-STR dated 02.09.2019 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, the said notification also contained a line in the last paragraph that the notification shall come into effect from 2 .....

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