2020 (7) TMI 482 - AAR - GST

Rectification of mistake - typographical error - tax leviable on the services on which applicant has sough ruling would be 18% - HELD THAT - After perusal of the said order it was found that there was error in para number 5 and the para number 8.1 in typing the entry number. Hence in exercise of the powers under Section 102 of GST Act a rectification is being made in the said order dated 02.06.2020. In para number 5 and para number 8.1 for the words and number under entry no. 26(ii) read as under entry no. 26(iv) - Rest of the order/ruling will be same as in the original order.

Summary

The Advance Ruling Authority of Madhya Pradesh rectified an order dated 02.06.2020, changing entry number from 26(ii) to 26(iv), maintaining tax rate of 18% (9% CGST and 9% SGST) on the services in question.