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    <title>Amendment of section 117.</title>
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    <description>Substitution of the Table in section 117 prescribes seven taxable commodities transaction categories, assigns corresponding levy rates and specifies payer responsibility for each category, distinguishing sales (liability on seller) from option exercise outcomes (liability on purchaser), effective from 1st April, 2020.</description>
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      <description>Substitution of the Table in section 117 prescribes seven taxable commodities transaction categories, assigns corresponding levy rates and specifies payer responsibility for each category, distinguishing sales (liability on seller) from option exercise outcomes (liability on purchaser), effective from 1st April, 2020.</description>
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