GST rate amendments: specified entries removed from Tamil Nadu GST schedules, altering taxable scope and effective retrospectively. Amendment to a Tamil Nadu GST notification omits a specified entry from the lower rate schedule and removes the words 'in respect of Information Technology software' from an entry in the higher rate schedule, thereby narrowing that entry's descriptive scope; the amendments are made under the Act's levy and input tax credit provisions and are deemed to have come into force from a specified October 2021 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 rate amendments: specified entries removed from Tamil Nadu GST schedules, altering taxable scope and effective retrospectively.
Amendment to a Tamil Nadu GST notification omits a specified entry from the lower rate schedule and removes the words "in respect of Information Technology software" from an entry in the higher rate schedule, thereby narrowing that entry's descriptive scope; the amendments are made under the Act's levy and input tax credit provisions and are deemed to have come into force from a specified October 2021 date.
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