GST amendment adds lending certificates as supplies between registered persons, altering tax scope and applying retrospectively. The notification amends the prior GST schedule by inserting Lending Certificate as a tariff entry under Any Chapter, with both supplier and recipient specified as any registered person, and declares the insertion effective retrospectively to a prior date, thereby clarifying classification and taxable supply treatment among registered persons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST amendment adds lending certificates as supplies between registered persons, altering tax scope and applying retrospectively.
The notification amends the prior GST schedule by inserting Lending Certificate as a tariff entry under Any Chapter, with both supplier and recipient specified as any registered person, and declares the insertion effective retrospectively to a prior date, thereby clarifying classification and taxable supply treatment among registered persons.
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