GST rate amendment deletes a Schedule II entry and narrows a Schedule III entry for information technology software. Amends the Assam GST rate notification by omitting Schedule II (6%) Serial No. 243 and the related entry, and by deleting the words 'in respect of Information Technology software' from Schedule III (9%) against Serial No. 452P. The amendment is made under the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and takes effect retrospectively from 27 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment deletes a Schedule II entry and narrows a Schedule III entry for information technology software.
Amends the Assam GST rate notification by omitting Schedule II (6%) Serial No. 243 and the related entry, and by deleting the words "in respect of Information Technology software" from Schedule III (9%) against Serial No. 452P. The amendment is made under the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and takes effect retrospectively from 27 October 2021.
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