Interest rate u/s 50(3)

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What is the applicable rate of interest under section 50(3) of CGST Act 2017? Whether it is 24% or 18%?
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18% u/s 50(1)

24% u/s 50(3)
It's 18% .
As per Finance Act 2022-23 the Notification 13/2017 CT being amended retrospectively from 01/07/2017 & notifed the rate of tax for interest u/s 50 from 24% to 18% .


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