Effective date of Change in rate of tax / GST - In case of a ...

GST Rate Change Effective on Publication Date of Amending Notifications in Official Gazette: Notifications 20/2017 & 24/2017.

January 19, 2021

Case Laws GST AAR

Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification thus shall be the date on which the amending notification is published in the Official Gazette. Therefore, the effective date for the levy of the amended rate of tax as per amended Notification No. 11/2017 - Central Tax (Rate) shall be the date on which Notification No 20/2017 - Central Tax (Rate) and Notification No. 24/2017 - Central Tax (Rate) were published in the Official Gazette. - AAR

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Effective date of Change in rate of tax / GST - In case of a ...

GST Rate Change Effective on Publication Date of Amending Notifications in Official Gazette: Notifications 20/2017 & 24/2017.

January 19, 2021

Case Laws GST AAR

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