Provisions of sub-section (6B) or sub-section (6C) of section 25

Notification, 2021

A notification made under the The Arunachal Pradesh Goods and Services Tax Act, 2017.

Kind Notification Year 2021 Jurisdiction Arunachal Pradesh Text 1,679 characters

Made under The Arunachal Pradesh Goods and Services Tax Act, 2017.

Source document (PDF, 354 KB)

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

GOVERIIMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX. EXCISE & NARCOTICS

ITANAGAR

No. GST/ 23 / 20 17 / Vol-ll Notification No. 312021 State Ta-x Dated ltanagar the, 23'd February, 2021 In exercise of the powers conferred by sub-section (6D) of section 25 of the Arunachal Pradesh Goods and Services Tax Act. 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of tlie notification of the Government of Arunachal Pradesl.r, Department of Tax, Excise & Narcotics No. 1612020- State Tax, clated the 23'd March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, vide file no. GST l23l2Ol7 N ol-ll, dated the 23'd March, 2020, except as respects things done or omitted to be done belore such supersession, hereby notifies that the provisions of sub-section (68) or sub-section (6C) ofsection 25 oltlle said Act shall not apply to a person who is.

(a) not a citizen ol India: or

(b) a Depadment or establishment of the Central Government or State Govemmenti or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(t) a person apptying for registration under the provisions of sub-section (9) of section 25 of the said Act.

Memo No. Gsr/23/2017 lvot-il1472 sd/- (Kani<i Darang) Commissioner State Tax Dated ltanagar the, 2f,ra February 202 I Copy to: - J.,''flne Secretary (Law & Judicial), Govt. of Arunacha-1 Pradesh, Itanagar for information please.

2. The Director (Printing), Govt. of Arunacha-l Pradesh with a request to print 2OO copies in the Extra Ordinary Gazette.

3. Offtce Copy 4bTS (Kanki Dararg) Commissioner State Tax

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Arunachal Pradesh Goods and Services Tax Act, 2017

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