Tax rate amendment changes the notified GST rate for a specified supply, made effective retrospectively. The notification substitutes the Table entry at serial number four, column (4) of the earlier Finance Department notification with 9%, under the powers of sub section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017, on the recommendation of the GST Council, and declares the amendment to be effective retrospectively from 16th January, 2025.
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Provisions expressly mentioned in the judgment/order text.
Tax rate amendment changes the notified GST rate for a specified supply, made effective retrospectively.
The notification substitutes the Table entry at serial number four, column (4) of the earlier Finance Department notification with 9%, under the powers of sub section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017, on the recommendation of the GST Council, and declares the amendment to be effective retrospectively from 16th January, 2025.
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