Subs. by Act 33 of 2018, $. 2 for sub-section — LIST OF AMENDING ACTS

1. Subs. by Act 33 of 2018, $. 2 for sub-section (w.e.f: 1-2-2019) Explanation: -For the purposes of this section, where an exemption in respect of any goods or services or both from the whole O part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods Or services or both. I[

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