GST rate amendment removes a schedule entry and deletes software-specific wording, altering applicability under the state GST law. The State GST notification is amended to omit the listed item at S. No. 243 from Schedule II and to remove the words qualifying S. No. 452 P in Schedule III as 'in respect of Information Technology software,' thereby altering the applicable scope of those schedule entries under the State GST framework. The amendment is effected under the State's statutory notification powers and commenced on 27 October 2021.
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GST rate amendment removes a schedule entry and deletes software-specific wording, altering applicability under the state GST law.
The State GST notification is amended to omit the listed item at S. No. 243 from Schedule II and to remove the words qualifying S. No. 452 P in Schedule III as "in respect of Information Technology software," thereby altering the applicable scope of those schedule entries under the State GST framework. The amendment is effected under the State's statutory notification powers and commenced on 27 October 2021.
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