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# GST Changes Applicable From 01.01.2021: Schedule II, CGST Act, 2017 Only to Classify Supply - (29 Dec 2020)

GOODS AND SERVICES TAX

Finance Act, 2020 has made a retrospective amendment effective from 01.07.2017 to the effect that the aspect of presence/absence of consideration will be dealt by Schedule I of the Central Goods and Services Act, 2017 only and Schedule II shall merely classify the said transaction once it is established that it is a supply.

Tags : FINANCE ACT   2020   CENTRAL GOODS AND SERVICES ACT   2017   SCHEDULE II  

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