GST rate amendment removes a listed entry and deletes an IT software reference, effective retrospectively. Amendment to Odisha GST notification deletes the Schedule II 6% entry at Serial No. 243 and removes the phrase 'in respect of Information Technology software' from Schedule III 9% entry at Serial No. 452P, narrowing the scope of that Schedule III item. The changes are made on the GST Council's recommendation and are deemed to have come into force from 27th October, 2021 as a further modification to the original notification under the Odisha GST Act.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment removes a listed entry and deletes an IT software reference, effective retrospectively.
Amendment to Odisha GST notification deletes the Schedule II 6% entry at Serial No. 243 and removes the phrase "in respect of Information Technology software" from Schedule III 9% entry at Serial No. 452P, narrowing the scope of that Schedule III item. The changes are made on the GST Council's recommendation and are deemed to have come into force from 27th October, 2021 as a further modification to the original notification under the Odisha GST Act.
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