GST rate amendment removes a schedule entry and narrows the software description under state tax notification. The State Government amended the rate notification No.1/2017 by omitting entry number 243 from Schedule II (6% rate) and by deleting the words 'in respect of Information Technology software' from column (3) of entry number 452P in Schedule III (9% rate), thereby removing the former schedule entry and narrowing the descriptive scope of the latter.
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GST rate amendment removes a schedule entry and narrows the software description under state tax notification.
The State Government amended the rate notification No.1/2017 by omitting entry number 243 from Schedule II (6% rate) and by deleting the words "in respect of Information Technology software" from column (3) of entry number 452P in Schedule III (9% rate), thereby removing the former schedule entry and narrowing the descriptive scope of the latter.
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