Circular 120/39/2019 - Central Tax

Date: October 11, 2019

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Subject

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).

Content

Representations have been received to amend the effective date of notification No.  17/2018-CTR dated 26.07.2018 whereby explanation was inserted in notification No. 11/2017-  CTR dated 28.06.2017, Sr. No. 3(vi) to the effect that for the purpose of the said entry, the activities  or transactions under taken by Government and Local Authority are excluded from the term  ‘b…

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