Notification No. 06/2019
Date: January 29, 2019
Subject: Amendment to exemption notification for special category States.
Description:
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.
Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017
Effective Date: 01.02.2019
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