Tax computation rule change: substitution requires tax be calculated under the specified GST rule, affecting turnover based levy. Amendment substitutes the prior tax computation wording with the phrase an amount of tax calculated at the rate specified in rule 7 of the Karnataka Goods and Services Tax Rules, 2017, directing tax computation under that rule for turnover of taxable supplies; the substitution is made under delegated powers and takes effect from the first day of February, 2019.
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Provisions expressly mentioned in the judgment/order text.
Tax computation rule change: substitution requires tax be calculated under the specified GST rule, affecting turnover based levy.
Amendment substitutes the prior tax computation wording with the phrase an amount of tax calculated at the rate specified in rule 7 of the Karnataka Goods and Services Tax Rules, 2017, directing tax computation under that rule for turnover of taxable supplies; the substitution is made under delegated powers and takes effect from the first day of February, 2019.
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