GST rate notification amendment removes a schedule entry and deletes the information technology software wording from another entry. Amends the Uttar Pradesh GST rate notification by omitting Serial No. 243 and its related entries from Schedule II at 6%, and by deleting the words 'in respect of Information Technology software' against Serial No. 452P in Schedule III at 9%. The amendment takes effect from 27 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate notification amendment removes a schedule entry and deletes the information technology software wording from another entry.
Amends the Uttar Pradesh GST rate notification by omitting Serial No. 243 and its related entries from Schedule II at 6%, and by deleting the words "in respect of Information Technology software" against Serial No. 452P in Schedule III at 9%. The amendment takes effect from 27 October 2021.
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