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Section 2: Amendment of section 7 : ln the prlncipal Act, in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to h3ve been inserted Wth effect from tne l stday of July, 20…

The Arunachal Pradesh Goods and Services Tax ( Amendemnt) Act, 2022State Act of Arunachal Pradesh · Act 13 of 2022

"(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, defeffed payment or other valuable consideration.

Explanation : For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgement, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;".

The Arunachal Pradesh Extraordinary Gazette, Aptil 27 , 20222

Where this provision sits

ActThe Arunachal Pradesh Goods and Services Tax ( Amendemnt) Act, 2022
Section2
Marginal noteAmendment of section 7 : ln the prlncipal Act, in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to h3ve been inserted Wth effect from tne l stday of July, 20'17, namely
JurisdictionState of Arunachal Pradesh
StatusIn force as published by the source

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