SGST rate amendment reduces specified rate under Section 52, with retrospective effect from July 2024. Amendment substitutes the words 'half per cent.' in the Karnataka Government Notification (20/2018) with '0.25 per cent,' issued under the authority of Sub Section (1) of Section 52 of the Karnataka Goods and Services Tax Act, 2017, and declared to be effective from 10 July 2024.
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Provisions expressly mentioned in the judgment/order text.
SGST rate amendment reduces specified rate under Section 52, with retrospective effect from July 2024.
Amendment substitutes the words "half per cent." in the Karnataka Government Notification (20/2018) with "0.25 per cent," issued under the authority of Sub Section (1) of Section 52 of the Karnataka Goods and Services Tax Act, 2017, and declared to be effective from 10 July 2024.
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