Seeks to amend notification No. 11/2017- (Rate) [FTX.56/2017/24 dtd. 26/06/2017] so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. - 04/2021-STATE TAX (RATE) - Assam SGST
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GST rate amendment temporarily fixes central tax on specified services at a reduced rate for a defined retrospective period. Amends the State Tax rate notification by inserting a proviso that the central tax on the specified services shall be levied at a reduced rate of 2.5 per cent for the period beginning 14th June, 2021 and ending 30th September, 2021, with retrospective effect from the commencement date; issued under the Assam GST Act and on the GST Council's recommendations to vary the rate entry in Notification No.11/2017-State Tax (Rate).
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 amendment temporarily fixes central tax on specified services at a reduced rate for a defined retrospective period.
Amends the State Tax rate notification by inserting a proviso that the central tax on the specified services shall be levied at a reduced rate of 2.5 per cent for the period beginning 14th June, 2021 and ending 30th September, 2021, with retrospective effect from the commencement date; issued under the Assam GST Act and on the GST Council's recommendations to vary the rate entry in Notification No.11/2017-State Tax (Rate).
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