Levy and collection of cess by the respondent authorities under ...

Assam cess on agricultural produce ruled unconstitutional under GST laws, violating CGST and AGST Acts, 2017.

December 16, 2023

Case Laws GST HC

Levy and collection of cess by the respondent authorities under the provisions of the Assam Agricultural Produce Market Act, 1972 post the GST regime - the levy of cess by the Respondent Board or the Market Committee after the said notifications had come into effect was unconstitutional as well as ultra vires to the provisions of CGST Act, 2017 and the AGST Act, 2017. - HC

View Source

← Previous Next →

Levy and collection of cess by the respondent authorities under ...

Assam cess on agricultural produce ruled unconstitutional under GST laws, violating CGST and AGST Acts, 2017.

December 16, 2023

Case Laws GST HC

You may also like:

The HC ruled that collection of cess by respondent authorities under the Assam Agricultural Produce Market Act, 1972 post-GST implementation was unconstitutional and...

Appellant entitled to refund of Service Tax paid on input services used for manufacturing exported cut and polished diamonds prior to GST regime as per Rule 5 of CENVAT...

Exemption from GST - items imported and the services rendered by the applicant is in relation to loading, unloading, packing, storage and warehousing of ‘agricultural...

GST rates for Composition Scheme with CGST Rules, 2017 aligned between notification and rules.

Exemption from GST - Cotton Seeds “Banaula” - agricultural produce - cotton seed emerging from the intermediate process do not fall in the definition of 'agricultural...

Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of...

Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax...

Exemption from Service Tax - Services by way of Renting the Warehouse to store Fruits & Vegetables - the applicant has rented the warehouse to the Lessee for storing...

Post GST era: Whether the Goa Cess Act is constitutionally valid? - The object of GST laws is totally distinct from the object and purpose of the Goa Cess Act. Even the...

Cold storage facility for agricultural produce - The appellant is not engaged in the activity of storage of agricultural produce - the benefit as storage of agricultural...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

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

Scope of advance ruling - AAR obtained the ruling by fraud or suppression of facts - misdeclaration of facts - search proceedings were initiated - appellant was also...

Requirement of GST registration - dealing in brokerage of agricultural produce which is exempt - The AAR determined that the applicant's activities qualify as commission...

Exemption from GST - Services related to agricultural produce - Merely by blending i.e. mixing or combining different teas and/or packing, such processes would not...

Quick Updates: