Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Effective date of Change in rate of tax / GST - In case of a ...

Case Laws     GST

January 19, 2021

Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification thus shall be the date on which the amending notification is published in the Official Gazette. Therefore, the effective date for the levy of the amended rate of tax as per amended Notification No. 11/2017 - Central Tax (Rate) shall be the date on which Notification No 20/2017 - Central Tax (Rate) and Notification No. 24/2017 - Central Tax (Rate) were published in the Official Gazette. - AAR

View Source

 


 

You may also like:

  1. GST - Corrigendum to Notifications - Prescribing Rate of tax and Exemption from GST in case of Goods

  2. Latest GST Notifications (CGST Rate and IGST Rate) to give effect to gst council decisions

  3. Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and...

  4. Rate of GST - old rates of GST or new rates - ongoing projects construction of which had started before 01.04.2019 - definition of ‘affordable residential apartment’ has...

  5. Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of...

  6. Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - the supply of solar energy based bore well water pumping...

  7. Benefit of concessional rate of tax / GST - The benefit of reduced rate would be available to them only in the cases of supply effected after 25.01.2018 i.e. the date on...

  8. Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

  9. Applicable GST rate for bus body building activity - in case the supply made is that of bus, and accordingly supply would attract GST @28%. - In the case as mentioned at...

  10. Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime....

  11. Recommendations of 50th meeting of GST Council - GST Council recommends Casino, Horse Racing and Online gaming to be taxed at the uniform rate of 28% on full face value...

  12. Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

  13. Rate of tax - Whether different rates of GST can be levied to affordable and non-affordable residential apartments in a single project/ building that is being developed...

  14. Enhancement in the rate of GST - There shall be a direction to the first respondent to pass appropriate orders for making suitable budget allocation for reimbursing the...

  15. Rate of exchange of conversion of the foreign currency with effect from 22th September, 2017 - Notification

 

Quick Updates:Latest Updates