Clause 2, Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2021 [S30-VFT]
As at 7 September 2026. In force from 27 October 2021.
Removal of difficulty.—Where a manufacturer had, before the commencement of the Union Territory Goods and Services Tax Act, 2017, carried on the manufacture of goods under a licence granted under the law then in force, such licence shall be deemed to have been granted under the Act and shall remain in force for thirty days from such commencement or until it expires, whichever is earlier.
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