Exclusion from tax rate entries: body corporates and composition opting registered persons removed from specified GST entries. The notification amends Notification No. 13/2017 Tax (Rate) by inserting exclusions in the Table: against serial number 4, inserting 'other than a body corporate' after 'Any person'; and against serial number 5AB, inserting 'other than a person who has opted to pay tax under composition levy' after 'Any registered person'; the amendment is made under section 9(3) of the Jammu and Kashmir GST Act and is effective from 16 January 2025.
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Provisions expressly mentioned in the judgment/order text.
Exclusion from tax rate entries: body corporates and composition opting registered persons removed from specified GST entries.
The notification amends Notification No. 13/2017 Tax (Rate) by inserting exclusions in the Table: against serial number 4, inserting "other than a body corporate" after "Any person"; and against serial number 5AB, inserting "other than a person who has opted to pay tax under composition levy" after "Any registered person"; the amendment is made under section 9(3) of the Jammu and Kashmir GST Act and is effective from 16 January 2025.
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