GST exemption rate amended by substituting a higher table entry, with retrospective effect from mid-January 2025. The West Bengal Goods and Services Tax exemption notification is amended to revise the rate entry in the specified table. Against Serial No. 4, the existing entry of 6% is substituted with 9%, thereby altering the applicable rate under the 2018 notification. The amendment is made in public interest on the recommendation of the GST Council, and it is given retrospective effect from 16 January 2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption rate amended by substituting a higher table entry, with retrospective effect from mid-January 2025.
The West Bengal Goods and Services Tax exemption notification is amended to revise the rate entry in the specified table. Against Serial No. 4, the existing entry of 6% is substituted with 9%, thereby altering the applicable rate under the 2018 notification. The amendment is made in public interest on the recommendation of the GST Council, and it is given retrospective effect from 16 January 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
