GST PROVISIONS RELATED TO INFORMATION TECHNOLOGY SECTOR
Following write-up summarises the GST provisions as applicable to IT/ITES sector.
LEGAL UPDATES AND AMENDMENT IN CGST ACT, 2018
CBIC Notifies applicability of CGST (Amendment) Act, 2018 with effect from 1.02.2019 vide Notification No. 02/2019 Central Tax Dated 29.01.2019. The amendment has following effects: