Amendment to attribution rule removes qualifying phrase 'being a business vertical' from Section 8(2) explanation. The IGST (Amendment) Act, 2018 amends Section 8(2) by omitting the words "being a business vertical" from Explanation 1, clause (iii), removing the prior ... Summary
Amendment to attribution rule removes qualifying phrase 'being a business vertical' from Section 8(2) explanation.
The IGST (Amendment) Act, 2018 amends Section 8(2) by omitting the words "being a business vertical" from Explanation 1, clause (iii), removing the prior qualifying language used to characterise that component of the attribution rule.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.