Corrigendum
Click to download 02_2017_State Tax (Rate)_F-10-43-2017-5(94)_Corrigendum
Corrigendum
Amendment in Schedule (I) and Schedule (II) notified under section 9 (1)
To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator [Section 9 (5)]
To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act [Section 55]
To notify the condition of non- availability of refund of unutilized ITC for supply of service specified in Item 5(b) of Schedule II of CGST Act (construction of building, complex etc.) [Section 54 (3)]
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act [Section 7 (2)]
To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act [Section 9 (4)]
To notify the exemptions on supply of services under CGST Act [Section 11(1)]
To notify the rates for supply of services under CGST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)]
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