Correction of tax terminology: 'central tax' in prior notification is clarified to mean 'state tax' for applicability. Correction to Notification No.5/2018 - State Tax (Rate): the word 'central tax' in the fifth line of the notification dated 12.2.2018 shall be read as 'state tax', effecting an administrative amendment to the notified text to clarify the intended reference to state-level taxation.
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Provisions expressly mentioned in the judgment/order text.
Correction of tax terminology: 'central tax' in prior notification is clarified to mean 'state tax' for applicability.
Correction to Notification No.5/2018 - State Tax (Rate): the word 'central tax' in the fifth line of the notification dated 12.2.2018 shall be read as 'state tax', effecting an administrative amendment to the notified text to clarify the intended reference to state-level taxation.
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