SGST rate adjustment reduces specified rate and narrows base to taxable supplies of goods, clarifying applicability statewide. The State Government amended the earlier notification to substitute the rate expression in clause (i) with a lower specified rate and to replace clause (iii)'s wording with a provision applying the half percent levy specifically to the turnover of taxable supplies of goods; the notification is declared deemed to be in force from the first day of the calendar year.
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Provisions expressly mentioned in the judgment/order text.
SGST rate adjustment reduces specified rate and narrows base to taxable supplies of goods, clarifying applicability statewide.
The State Government amended the earlier notification to substitute the rate expression in clause (i) with a lower specified rate and to replace clause (iii)'s wording with a provision applying the half percent levy specifically to the turnover of taxable supplies of goods; the notification is declared deemed to be in force from the first day of the calendar year.
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