https://www.taxtmi.com/article/detailed?id=10985 Absent explicit retrospective language, an amendment to the GST rate for composite supply of works contracts applies prospectively from the date the amending notification is published in the Official Gazette; the legislature must expressly state any retrospective effect, and treating the reduced rate as effective from an earlier date is incorrect. en-us Sat, 14 Jan 2023 10:40:13 +0530 Sat, 14 Jan 2023 10:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10985 Absent explicit retrospective language, an amendment to the GST rate for composite supply of works contracts applies prospectively from the date the amending notification is published in the Official Gazette; the legislature must expressly state any retrospective effect, and treating the reduced rate as effective from an earlier date is incorrect. Articles Goods and Services Tax - GST Sat, 14 Jan 2023 10:40:13 +0530 https://www.taxtmi.com/article/detailed?id=10985