Union Territory Tax (Rate), dated 7-3-2019. For notified classes of registered persons in whose case liability shall arise on specified date, see Notification No. 6/2019-Central Tax (Rate), dated 29-3-2019. 80. Inserted by the Finance Act, 2021, w.e.f. 1-1-2022. 81. Substituted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019. Prior to its substitution, Explanation read as under : “Explanation.—For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;”
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