Amendments in the Notification of the Govt. of Uttarakhand, No. 525/2017/9 (120)/XXVII/ (8)2017 dated 29th June, 2017 - 422/2021/3(120)/XXVII(8)/2021/CTR-4 - Uttarakhand SGST
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GST rate override for specified service applies temporarily, fixing central tax at 2.5 per cent despite the notified rate. Central tax on the specified service under item (iv) of serial number 3, clause (f), is amended for a limited period. For the period beginning on 14 June 2021 and ending on 30 September 2021, the tax on that service is to be levied at 2.5 per cent, regardless of the rate otherwise specified in column (4). The amendment operates as a temporary rate override within the Uttarakhand GST notification framework.
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 override for specified service applies temporarily, fixing central tax at 2.5 per cent despite the notified rate.
Central tax on the specified service under item (iv) of serial number 3, clause (f), is amended for a limited period. For the period beginning on 14 June 2021 and ending on 30 September 2021, the tax on that service is to be levied at 2.5 per cent, regardless of the rate otherwise specified in column (4). The amendment operates as a temporary rate override within the Uttarakhand GST notification framework.
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