Reduced central tax on specified services temporarily applied irrespective of notified rate under state GST amendment. Amendment inserts a proviso prescribing that, for a defined short period, central tax on the services described in the specified Table item shall be levied at a reduced uniform rate irrespective of the rate shown in the notification's rate column; the change is effected by insertion of that proviso into the existing notification under the State's GST powers.
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.
Reduced central tax on specified services temporarily applied irrespective of notified rate under state GST amendment.
Amendment inserts a proviso prescribing that, for a defined short period, central tax on the services described in the specified Table item shall be levied at a reduced uniform rate irrespective of the rate shown in the notification's rate column; the change is effected by insertion of that proviso into the existing notification under the State's GST powers.
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