Temporary reduced state tax rate for specified services imposes a uniform lower levy for a limited period. The notification inserts a proviso to the table entry at serial number 3, column (3), item (iv), providing that for a defined limited period the state tax on services described in clause (f) shall, irrespective of the rate specified in column (4), be levied at a uniform reduced rate.
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Provisions expressly mentioned in the judgment/order text.
Temporary reduced state tax rate for specified services imposes a uniform lower levy for a limited period.
The notification inserts a proviso to the table entry at serial number 3, column (3), item (iv), providing that for a defined limited period the state tax on services described in clause (f) shall, irrespective of the rate specified in column (4), be levied at a uniform reduced rate.
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