GST rate amendment removes a state rate entry and deletes software-specific description, altering classification under SGST. The notification amends the State GST rate schedules by omitting a designated entry from Schedule II, removing that supply from the listed state rate classification, and by deleting the words qualifying an entry in Schedule III's column (3) that referred to Information Technology software, thereby altering the descriptive basis for the application of the state rate.
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GST rate amendment removes a state rate entry and deletes software-specific description, altering classification under SGST.
The notification amends the State GST rate schedules by omitting a designated entry from Schedule II, removing that supply from the listed state rate classification, and by deleting the words qualifying an entry in Schedule III's column (3) that referred to Information Technology software, thereby altering the descriptive basis for the application of the state rate.
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