GST rate amendment removes a listed rate entry and narrows another rate entry by deleting software reference. The Government of Gujarat, under powers conferred by section 9(1) and section 15(5) of the Gujarat GST Act, omits S. No. 243 from Schedule II (six percent rate) and deletes the words 'in respect of Information Technology software' from column (3) of S. No. 452P in Schedule III (nine percent rate), thereby removing the former schedule entry and narrowing the descriptive scope of the latter rate entry within the State GST rate notification.
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GST rate amendment removes a listed rate entry and narrows another rate entry by deleting software reference.
The Government of Gujarat, under powers conferred by section 9(1) and section 15(5) of the Gujarat GST Act, omits S. No. 243 from Schedule II (six percent rate) and deletes the words "in respect of Information Technology software" from column (3) of S. No. 452P in Schedule III (nine percent rate), thereby removing the former schedule entry and narrowing the descriptive scope of the latter rate entry within the State GST rate notification.
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