https://www.taxtmi.com/notifications?id=141018 The amendment adds a proviso limiting input tax credit where the supplier of an input service in the same line of business charges State tax at a higher rate than that charged to the recipient, permitting credit only to the extent of tax paid/payable at the lower rate; identical provisos with illustrative examples are inserted against serial numbers 8 and 10. The amendment also substitutes wording in serial number 34, omits item (v) thereunder, and removes serial numbers 696 and 698 from the Scheme of Classification of Services. The notification is effective 20 October 2023. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141018 The amendment adds a proviso limiting input tax credit where the supplier of an input service in the same line of business charges State tax at a higher rate than that charged to the recipient, permitting credit only to the extent of tax paid/payable at the lower rate; identical provisos with illustrative examples are inserted against serial numbers 8 and 10. The amendment also substitutes wording in serial number 34, omits item (v) thereunder, and removes serial numbers 696 and 698 from the Scheme of Classification of Services. The notification is effective 20 October 2023. Notifications GST - States Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141018