State Tax Rate amendment excludes body corporates and composition taxpayers from specified entries, effective from January. The notification amends specified table entries in the State Tax (Rate) notification to exclude certain taxpayers: serial number 4 is revised to apply to 'Any person other than a body corporate', and serial number 5AB is revised to apply to 'Any registered person other than a person who has opted to pay tax under composition levy'. The amendments take effect from 16th January 2025.
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Provisions expressly mentioned in the judgment/order text.
State Tax Rate amendment excludes body corporates and composition taxpayers from specified entries, effective from January.
The notification amends specified table entries in the State Tax (Rate) notification to exclude certain taxpayers: serial number 4 is revised to apply to "Any person other than a body corporate", and serial number 5AB is revised to apply to "Any registered person other than a person who has opted to pay tax under composition levy". The amendments take effect from 16th January 2025.
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