Amendments by Central Government in the Central Sales Tax (Registration and Turnover) Rules, 1957 - G.S.R. 83(E) - Central Sales Tax

Inclusion of telecommunications network extends central sales tax rule 13 to goods held or transferred within a taxpayer's network.

The amendment inserts the words 'in the telecommunications network of' into rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957, clarifying that goods held or transferred within a taxpayer's telecommunications network are captured by the rule's existing language concerning goods for sale or transfer, and comes into force on publication in the Official Gazette.