GST schedule amendment removes a listed entry and narrows IT software description, altering taxable classification. Amendment to the Goa GST rate notification deletes S. No. 243 from Schedule II (6%), removing that item from the 6% list, and removes the words 'in respect of Information Technology software' from column (3) against S. No. 452P in Schedule III (9%), thereby narrowing the descriptive scope of that Schedule entry; changes effected under the Goa Goods and Services Tax Act, 2017 on council recommendation by notification dated 27th October, 2021.
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GST schedule amendment removes a listed entry and narrows IT software description, altering taxable classification.
Amendment to the Goa GST rate notification deletes S. No. 243 from Schedule II (6%), removing that item from the 6% list, and removes the words "in respect of Information Technology software" from column (3) against S. No. 452P in Schedule III (9%), thereby narrowing the descriptive scope of that Schedule entry; changes effected under the Goa Goods and Services Tax Act, 2017 on council recommendation by notification dated 27th October, 2021.
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