GST rate amendment removes a listed state-tax entry and deletes software-specific wording from another schedule entry. The Governor of Mizoram amends the State Tax (Rate) notification to alter rate schedule content: omitting entry number 243 from the 6% schedule and removing the phrase 'in respect of Information Technology software' from column (3) of entry number 452P in the 9% schedule, pursuant to the statutory levy and apportionment powers delegated to the Taxation Department.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment removes a listed state-tax entry and deletes software-specific wording from another schedule entry.
The Governor of Mizoram amends the State Tax (Rate) notification to alter rate schedule content: omitting entry number 243 from the 6% schedule and removing the phrase "in respect of Information Technology software" from column (3) of entry number 452P in the 9% schedule, pursuant to the statutory levy and apportionment powers delegated to the Taxation Department.
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