GST rate amendment removes specified tariff entries and alters IT software scope, with retroactive effect. The notification amends the State GST schedules by omitting S. No. 243 and its 6% rate from Schedule II and removing the words 'in respect of Information Technology software' from S. No. 452P in Schedule III, thereby changing the tariff entries and scope of those Schedule provisions; the amendment is deemed to have come into force on the earlier specified date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment removes specified tariff entries and alters IT software scope, with retroactive effect.
The notification amends the State GST schedules by omitting S. No. 243 and its 6% rate from Schedule II and removing the words "in respect of Information Technology software" from S. No. 452P in Schedule III, thereby changing the tariff entries and scope of those Schedule provisions; the amendment is deemed to have come into force on the earlier specified date.
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