GST rate amendment removes a specified lower-rate entry and deletes software-specific wording from a higher-rate entry. Amendments to Notification No.1/2017 remove the entry at Schedule II S. No. 243 and delete the phrase 'in respect of Information Technology software' from Schedule III S. No. 452P, thereby altering the scope and textual application of those rate entries under the Central Goods and Services Tax rate notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment removes a specified lower-rate entry and deletes software-specific wording from a higher-rate entry.
Amendments to Notification No.1/2017 remove the entry at Schedule II S. No. 243 and delete the phrase "in respect of Information Technology software" from Schedule III S. No. 452P, thereby altering the scope and textual application of those rate entries under the Central Goods and Services Tax rate notification.
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