Amendment in Notification No. F.12(11)FD/Tax/2023-64, dated the 20th December, 2023

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.... Services Tax Act, 2017 (Act no. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in this department's notification no. F.12(11)FD/Tax/2023-64, dated the 20th December, 2023, namely: - In the said notification, after clause (iii), the following clause shall be inserted, namely: - "(iv) supply of the following goods bearing the des....

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....ducts  containing  tobacco or  nicotine substitutes and intended for inhalation without combustion Explanation. - For the purposes of this clause, - (a). "retail sale price" means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess, by whatever name called; (b). wher....