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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

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

GST

December 16, 2023

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

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