State tax on specified services temporarily fixed below standard rate, overriding scheduled rate for a defined mid 2021 period. The notification amends the State Tax (Rate) schedule by inserting a proviso that, for a specified mid 2021 period, the state tax on services listed under item (iv)(f) at serial number 3 shall be levied at a fixed lower rate irrespective of the rate in column (4); the amendment is issued under the State's GST powers and is effective from the stated mid June 2021 commencement date.
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Provisions expressly mentioned in the judgment/order text.
State tax on specified services temporarily fixed below standard rate, overriding scheduled rate for a defined mid 2021 period.
The notification amends the State Tax (Rate) schedule by inserting a proviso that, for a specified mid 2021 period, the state tax on services listed under item (iv)(f) at serial number 3 shall be levied at a fixed lower rate irrespective of the rate in column (4); the amendment is issued under the State's GST powers and is effective from the stated mid June 2021 commencement date.
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