GST amendment removes specified schedule entries and alters supply descriptions, changing classification and tax applicability accordingly. Amendment to a state GST notification deletes a serial entry from one schedule and removes a descriptive qualifier from another schedule, thereby altering the taxable description and classification of the affected supplies; the changes are issued under the relevant HGST Act provision and are deemed to have come into force from an earlier specified date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST amendment removes specified schedule entries and alters supply descriptions, changing classification and tax applicability accordingly.
Amendment to a state GST notification deletes a serial entry from one schedule and removes a descriptive qualifier from another schedule, thereby altering the taxable description and classification of the affected supplies; the changes are issued under the relevant HGST Act provision and are deemed to have come into force from an earlier specified date.
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