The Hon’ble Bombay High Court while confirming the legal validity of Section 13(8)(b) of the Integrated Goods and Services Tax, 2017 (“the IGST Act”) and Section 8(2) of the IGST Act held that, Section 13(8)(b) of the IGST Act and Section 8(2) of the IGST Act are confined in their operation to the provisions of IGST Act only and the same cannot be made applicable for levy of tax under the Central Goods and Services Tax, 2017 (“the CGST Act”) and the Maharashtra Goods and Services Tax, 2017 (“the MGST Act”) – Bombay HC in the matter of Dharmendra M. Jani Vs. UOI [WP. 2031 of 2018 dated April 18, 2023]
Source a2ztaxcorp
Latest Posts in "India"
- GST Success Hinges on Single Tax Rate, Report Recommends Two Slabs and Capped Peak Rate
- Uncertainty in GST Treatment for Ride-Hailing Platforms: Legal Challenges and Implications
- 56th GST Council meeting is scheduled for September 3rd and 4th, 2025
- Eight States Demand GST Rate Cuts Be Tied to Revenue Guarantee and Consumer Benefits
- CII Urges Corporates to Transfer GST Rate Cut Benefits to Consumers Before Festive Season
