GST rate amendment reduces state tax on specified service for a limited period with retrospective effect. Amendment to the Uttar Pradesh GST rate notification inserts a special proviso for the service described in clause (f) under serial number 3 of the table. For the specified period from 14 June 2021 to 30 September 2021, the state tax on that service is to be levied at a reduced rate of 2.5 per cent, notwithstanding the rate otherwise specified in the notification. The amendment is given retrospective effect from 14 June 2021.
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 rate amendment reduces state tax on specified service for a limited period with retrospective effect.
Amendment to the Uttar Pradesh GST rate notification inserts a special proviso for the service described in clause (f) under serial number 3 of the table. For the specified period from 14 June 2021 to 30 September 2021, the state tax on that service is to be levied at a reduced rate of 2.5 per cent, notwithstanding the rate otherwise specified in the notification. The amendment is given retrospective effect from 14 June 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
