State tax on specified services temporarily reduced for a limited period, altering levy irrespective of prior rate. The notification amends the Tamil Nadu GST notification to provide that for the period beginning 14th June, 2021 and ending 30th September, 2021 the state tax on services specified in clause (f) against serial number 3 shall, irrespective of the previously specified rate, be levied at the rate of 2.5 per cent; the amendment is declared to be effective from 14th June, 2021.
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Provisions expressly mentioned in the judgment/order text.
State tax on specified services temporarily reduced for a limited period, altering levy irrespective of prior rate.
The notification amends the Tamil Nadu GST notification to provide that for the period beginning 14th June, 2021 and ending 30th September, 2021 the state tax on services specified in clause (f) against serial number 3 shall, irrespective of the previously specified rate, be levied at the rate of 2.5 per cent; the amendment is declared to be effective from 14th June, 2021.
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