GST rate amendment revises specified tax rates and narrows taxable turnover scope for certain goods supplies. The state GST notification is amended by textual substitutions: clause (i) replaces the expression 'one per cent.' with 'half per cent.', and clause (iii) replaces 'half per cent. of the turnover' with 'half per cent. of the turnover of taxable supplies of goods,' thereby narrowing the turnover base to taxable supplies of goods and altering the rate wording for the specified entries.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment revises specified tax rates and narrows taxable turnover scope for certain goods supplies.
The state GST notification is amended by textual substitutions: clause (i) replaces the expression "one per cent." with "half per cent.", and clause (iii) replaces "half per cent. of the turnover" with "half per cent. of the turnover of taxable supplies of goods," thereby narrowing the turnover base to taxable supplies of goods and altering the rate wording for the specified entries.
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