GST rate amendment removes specified schedule entries and narrows software description, taking effect retrospectively from notification. The notification amends the Puducherry GST rate schedules by omitting a listed entry in the 6% schedule and deleting the phrase qualifying 'Information Technology software' from an entry in the 9% schedule, thereby narrowing the taxable description for that software entry; the amendments take retrospective effect from the date specified in the notification.
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GST rate amendment removes specified schedule entries and narrows software description, taking effect retrospectively from notification.
The notification amends the Puducherry GST rate schedules by omitting a listed entry in the 6% schedule and deleting the phrase qualifying "Information Technology software" from an entry in the 9% schedule, thereby narrowing the taxable description for that software entry; the amendments take retrospective effect from the date specified in the notification.
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