Notification No. 03/2025-Central Tax (Rate) dated 16.01.2025
Central Board of Indirect Taxes and Customs (CBIC) issued Notification no. 03/2025-Central Tax (Rate) dated 16.01.2025. It seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017 which provides for 5% GST rate on a conditional basis.
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