IGST rate amendment removes a scheduled entry and refines a supply description, changing taxable classification. Amendment to the IGST rate notification deletes a designated serial entry from the lower-rate schedule and removes the phrase 'in respect of Information Technology software' from a higher-rate schedule entry, thereby altering the description and categorical treatment of the affected supplies under the consolidated IGST rate notification.
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IGST rate amendment removes a scheduled entry and refines a supply description, changing taxable classification.
Amendment to the IGST rate notification deletes a designated serial entry from the lower-rate schedule and removes the phrase "in respect of Information Technology software" from a higher-rate schedule entry, thereby altering the description and categorical treatment of the affected supplies under the consolidated IGST rate notification.
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