UTGST rate amendment removes a listed lower-rate entry and narrows the descriptive scope of an IT software rate entry. Amendment to the Union Territory GST rate notification omits a specific tariff entry from the lower-rate schedule and deletes the qualifying phrase describing an intermediate-rate entry for information technology/software, thereby altering the listed coverage in the respective rate schedules under a formal Ministry of Finance notification.
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UTGST rate amendment removes a listed lower-rate entry and narrows the descriptive scope of an IT software rate entry.
Amendment to the Union Territory GST rate notification omits a specific tariff entry from the lower-rate schedule and deletes the qualifying phrase describing an intermediate-rate entry for information technology/software, thereby altering the listed coverage in the respective rate schedules under a formal Ministry of Finance notification.
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