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Section 10: In the said rules, after rule 109A, the following rule shall be inserted, namely

Arunachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules 2018State Rules of Arunachal Pradesh · 2017

"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."

Where this provision sits

ActArunachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules 2018
Section10
Marginal noteIn the said rules, after rule 109A, the following rule shall be inserted, namely
JurisdictionState of Arunachal Pradesh
StatusIn force as published by the source

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