Amendment to GST rate notification: exclusions added for body corporates and composition taxpayers from specified entries. The notification amends the Table of the State tax rate notification to exclude bodies corporate from the class described as 'Any person' at serial number 4, column (3), and to exclude persons who have opted for the composition levy from the class described as 'Any registered person' at serial number 5AB, column (4); changes are made under the State GST statutory authority to narrow the scope of those entries.
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Amendment to GST rate notification: exclusions added for body corporates and composition taxpayers from specified entries.
The notification amends the Table of the State tax rate notification to exclude bodies corporate from the class described as "Any person" at serial number 4, column (3), and to exclude persons who have opted for the composition levy from the class described as "Any registered person" at serial number 5AB, column (4); changes are made under the State GST statutory authority to narrow the scope of those entries.
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