https://www.taxtmi.com/notifications?id=142046 The amendment limits input tax credit where a supplier of an input service in the same line of business charges State tax at a rate higher than the rate applicable to the output supply: the credit on that input service is confined to the amount corresponding to the lower output tax rate and any excess charged is not deductible. The notification also substitutes wording and omits specified entries in the service classification annexure; the changes are effective from the notification date. en-us Fri, 20 Oct 2023 00:00:00 +0530 Thu, 23 May 2024 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142046 The amendment limits input tax credit where a supplier of an input service in the same line of business charges State tax at a rate higher than the rate applicable to the output supply: the credit on that input service is confined to the amount corresponding to the lower output tax rate and any excess charged is not deductible. The notification also substitutes wording and omits specified entries in the service classification annexure; the changes are effective from the notification date. Notifications GST - States Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142046