Charge of commodities transaction tax

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..... he corresponding entry in column (3) of the said Table, on the value of such transaction and such tax shall be payable by the purchaser or the seller, as the case may be, as specified in the corresponding entry in column (4) of the said Table: 2 [ TABLE Sl.No. Taxable commodities transaction Rate Payable by (1) (2) (3) (4) 1. Sale of commodity derivative 0.01 per cent. seller 2. Sale of commodity .....

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..... there shall be charged a commodities transaction tax in respect of every taxable commodities transaction, being sale of commodity derivative, at the rate of 0.01 per cent. on the value of such transaction and such tax shall be payable by the seller. 2. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020 before it was read as TABLE Sl.No. Taxable commodities transaction Rate Payab .....

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