"109B. Notice to person and order of revisional authority in case of revision. - (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the persop adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.
(2) The Revisional Authority shall, along with its order under sub-section ( 1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.".
11. In the said rules, in rule 13 8, in sub-rule ( 1 ), for Explanation 1, the following Explanation shall be substituted, namely-.
"Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in tlfe Government of Arunachal Pradesh, notification No.
43/2018-State Tax, dated the 23rd October, 2018, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 461 Vol. XXV, Naharlagun, Tuesday, October 30, 2018, vide file no. GST/23/2017Nol-I, dated the 23rd October, 2018 as amended from time to time."