State tax rate reduction for specified services temporarily applied irrespective of scheduled rates during a designated period. A proviso is inserted to provide that for the specified period the state tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the rate column, be levied at a uniform reduced rate; the amendment is effected under the Jharkhand GST Act and is deemed effective from the commencement date of that period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax rate reduction for specified services temporarily applied irrespective of scheduled rates during a designated period.
A proviso is inserted to provide that for the specified period the state tax on services described in clause (f) of item (iv) against serial number 3 shall, irrespective of the rate specified in the rate column, be levied at a uniform reduced rate; the amendment is effected under the Jharkhand GST Act and is deemed effective from the commencement date of that period.
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