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    <title>Seeks to make amendments in notification no. 51/2017- State Tax (Rate)</title>
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    <description>The notification amends the State GST table: it removes a limiting phrase in serial 1 and adds a proviso excluding the entry where the supplier is registered, has exercised the option to pay tax on GTA services under forward charge, has issued a tax invoice charging Central Tax at applicable rates, and has made the declaration prescribed in Annexure III. It also inserts entry 5AA for renting of residential dwelling to a registered person and inserts Annexure III prescribing the declaration text.</description>
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