https://www.taxtmi.com/notifications?id=140971 Amendment imposes a restriction on input tax credit where a supplier of input service in the same line of business charges central tax at a rate higher than that charged to the recipient: credit on the input service shall be limited to the tax payable at the recipient's rate, with an illustrative example clarifying that excess tax charged upstream cannot be claimed. The notification also substitutes and omits certain entries in the rate Table and deletes specified serial entries from the Annexure, effective from 20 October 2023. en-us Thu, 19 Oct 2023 00:00:00 +0530 Mon, 06 Nov 2023 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140971 Amendment imposes a restriction on input tax credit where a supplier of input service in the same line of business charges central tax at a rate higher than that charged to the recipient: credit on the input service shall be limited to the tax payable at the recipient's rate, with an illustrative example clarifying that excess tax charged upstream cannot be claimed. The notification also substitutes and omits certain entries in the rate Table and deletes specified serial entries from the Annexure, effective from 20 October 2023. Notifications GST Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140971