https://www.taxtmi.com/notifications?id=141288 The notification amends Uttar Pradesh GST rules to prohibit taking input tax credit on input services in the same line of business to the extent the supplier charges central tax at a rate higher than the rate charged by the recipient; an illustrative motor cab example demonstrates that credit is limited to the lower rate. The amendment inserts this proviso in two table entries, substitutes wording and omits a sub-item in another entry, and omits two serial entries in the Annexure classification; the notification declares an earlier effective date. en-us Mon, 06 Nov 2023 00:00:00 +0530 Thu, 21 Dec 2023 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141288 The notification amends Uttar Pradesh GST rules to prohibit taking input tax credit on input services in the same line of business to the extent the supplier charges central tax at a rate higher than the rate charged by the recipient; an illustrative motor cab example demonstrates that credit is limited to the lower rate. The amendment inserts this proviso in two table entries, substitutes wording and omits a sub-item in another entry, and omits two serial entries in the Annexure classification; the notification declares an earlier effective date. Notifications GST - States Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141288