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        Case ID :
        GST - States

        Amendment in Notification No. 01/2017-State Tax (Rate), dated the 30th June, 2017 - 13/2021-State Tax (Rate) - Delhi SGST

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        GST rate amendment deletes a Schedule entry and removes 'in respect of Information Technology software' from a listed item. The notification amends the State GST rate schedules by omitting a specified entry in Schedule II and by deleting the words 'in respect of Information Technology software' from column (3) of a specified entry in Schedule III, thereby removing the qualifying description that previously applied to that listed item.
                          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 deletes a Schedule entry and removes 'in respect of Information Technology software' from a listed item.

                                The notification amends the State GST rate schedules by omitting a specified entry in Schedule II and by deleting the words "in respect of Information Technology software" from column (3) of a specified entry in Schedule III, thereby removing the qualifying description that previously applied to that listed item.


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