Definition of specified premises clarified: aligns meaning to clause in prior State Tax (Rate) notification, effective next fiscal. The State, under sub section (5) of section 9 of the Goods and Services Tax Act, substitutes item (c) in the Explanation of the existing tax rate notification so that 'specified premises' has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017 State Tax (Rate). The amendment is made on recommendations of the GST Council and shall take effect from 1 April 2025.
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Definition of specified premises clarified: aligns meaning to clause in prior State Tax (Rate) notification, effective next fiscal.
The State, under sub section (5) of section 9 of the Goods and Services Tax Act, substitutes item (c) in the Explanation of the existing tax rate notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017 State Tax (Rate). The amendment is made on recommendations of the GST Council and shall take effect from 1 April 2025.
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