Temporary reduced state tax rate for specified services: concessional levy irrespective of listed rates during the notified period. The amendment inserts a proviso varying the state tax for services described under item (iv), clause (f) of serial number 3 in the original notification, providing that for the notified period the state tax on those specified services shall be levied at a concessional rate irrespective of the rate previously specified in the notification's rate column.
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Provisions expressly mentioned in the judgment/order text.
Temporary reduced state tax rate for specified services: concessional levy irrespective of listed rates during the notified period.
The amendment inserts a proviso varying the state tax for services described under item (iv), clause (f) of serial number 3 in the original notification, providing that for the notified period the state tax on those specified services shall be levied at a concessional rate irrespective of the rate previously specified in the notification's rate column.
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