GST rate amendment removes specified concessional rate entry and narrows software description, altering taxable scope for affected supplies. Amendment to the State GST rate notification deletes a specified concessional rate entry from Schedule II and removes the qualifying phrase 'in respect of Information Technology Software' from the Schedule III description for the listed serial number, thereby altering the textual basis for applying the rates under sections 9(1) and 15(5) of the Maharashtra GST Act.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment removes specified concessional rate entry and narrows software description, altering taxable scope for affected supplies.
Amendment to the State GST rate notification deletes a specified concessional rate entry from Schedule II and removes the qualifying phrase "in respect of Information Technology Software" from the Schedule III description for the listed serial number, thereby altering the textual basis for applying the rates under sections 9(1) and 15(5) of the Maharashtra GST Act.
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