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2021 (9) TMI 1190 - HC - GSTApplicable rate of tax under the GST Act on payment of royalty on the Government of Gujarat - HELD THAT:- The advance ruling authority on 19th May, 2020 held that amendment dated 31st December, 20218 was clarificatory and therefore applicable from 1st July, 2027. The statutory appeal preferred by the petitioner also resulted against him. On the basis of the entry no.29 of Notification no.11 of 2017 – Central Tax (Rate) dated 28th June, 2017 concluded the royalty to be @ 18%. Issue urgent Notice returnable on 6th October, 2021. The request is made for the grant of interim relief, which has been sought. On the returnable date, the learned advocate for the petitioner is permitted to make a request for the same.
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