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2021 (5) TMI 258 - HC - GSTLevy of Central GST and State GST - use of motor cycles, as contract carriages - N/N. 17 of 2017-Central Tax (Rate) dated 28.06.2017 - Section 2(22), (25) and (26) of the Motor Vehicles Act, 1988 - HELD THAT:- The position in law, as laid down in Notification 12 of 2017, specifically Sl. No.15 (b), would apply in regard to the taxability of the transaction, and the petitioner as well as other similarly placed stakeholders appear to have acquiesced with this position. The apprehensions levelled by the petitioner to the effect that other operators are adopting differing positions in regard to the taxability of business receipts stands assuaged, the respondent stating that necessary action would be taken to ensure that there is compliance, across the board. Petition closed.
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