Charge of commodities transaction tax
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....ified in the corresponding entry in column (3) of the said Table, on the value of such transaction and such tax shall be payable by the purchaser or the seller, as the case may be, as specified in the corresponding entry in column (4) of the said Table: ^2[TABLE Sl.No. Taxable commodities transaction Rate Payable by (1) (2) (3) (4) 1. Sale of commodity derivative ....
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....e Finance Act, 2018, w.e.f. 1st day of April, 2018, before it was read as, ^"Charge of commodities transaction tax 117. On and from the date of commencement of this Chapter, there shall be charged a commodities transaction tax in respect of every taxable commodities transaction, being sale of commodity derivative, at the rate of 0.01 per cent. on the value of such transactio....
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