The CBIC vide Notification No. 07/2021 Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 (“Services exemption notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021 as under: ..
Source: a2ztaxcorp.com
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