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    <title>Amendment in Notification No. 11/2017- State Tax (Rate), dated 30th June, 2017</title>
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    <description>Where a supplier of an input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on that input service in excess of the tax paid or payable at the rate of 2.5% shall not be taken; illustrative examples show the recipient may claim input tax credit only to the extent of tax attributable to the 2.5% rate on the value of the input service. The notification also substitutes specified licensing wording, omits a sub item, and deletes certain Annexure classification entries.</description>
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      <description>Where a supplier of an input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on that input service in excess of the tax paid or payable at the rate of 2.5% shall not be taken; illustrative examples show the recipient may claim input tax credit only to the extent of tax attributable to the 2.5% rate on the value of the input service. The notification also substitutes specified licensing wording, omits a sub item, and deletes certain Annexure classification entries.</description>
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