SGST rate amendment removes specified Schedule entries, altering taxable classification and taking effect in late October. Amendment modifies Notification No. 1/2017-State Tax (Rate) by omitting serial number 243 from Schedule II (6%) and deleting the words 'in respect of Information Technology software' from the column (3) description for serial number 452P in Schedule III (9%), pursuant to section 9(1) and section 15(5) of the Himachal Pradesh GST Act; effective from 27th October, 2021.
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Provisions expressly mentioned in the judgment/order text.
SGST rate amendment removes specified Schedule entries, altering taxable classification and taking effect in late October.
Amendment modifies Notification No. 1/2017-State Tax (Rate) by omitting serial number 243 from Schedule II (6%) and deleting the words "in respect of Information Technology software" from the column (3) description for serial number 452P in Schedule III (9%), pursuant to section 9(1) and section 15(5) of the Himachal Pradesh GST Act; effective from 27th October, 2021.
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