Sec 2(80) – Notification

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Sec 2(80) – Notification 2017-04-14T03:51:58+00:00
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    #1331 |

    “notification” means a notification published in the Official Gazette and the expressions “notify” and “notified” shall be construed accordingly;

    Priya MadrechaPriya Madrecha
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    The Central Government and the State Governments are empowered to issue notifications to give effect to certain provisions such as goods and services that would be liable to tax on reverse charge basis, supplies that are exempted from tax, supply of goods that shall be treated as supply of services, etc. For a notification to be valid under GST, it must be published in the Official Gazette of India, as published by the Government of India’s Department of Publication, Ministry of Urban Development.
    Every notification published in the Official Gazette will come into force from the date of such publication, unless another date is specified for this purpose, in the notification.

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