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2023 (8) TMI 175 - ALLAHABAD HIGH COURTRate of GST to be charged by respondent U.P. Avas Evam Vikas Parishad - taxable at the rate of 1% or 8% - case of petitioners is that the rate of 8% presently specified by the U.P. Avas Evam Vikas Parishad is contrary to the instructions issued by the Government of India, Ministry of Finance dated 07.05.2019 - HELD THAT:- Reference has also been made to certain internal communications between the different authorities of the U.P. Avas Evam Vikas Parishad. Primarily, rate of tax is to be charged as per notification issued under the GST Acts, 2017 (Central & U.P.). Therefore, the said issue need not be adjudicated at this preliminary stage that too in a dispute brought by the allottee against the U.P. Avas Evam Vikas Parishad. The writ petition disposed off with the observation, in case the petitioners place a copy of this order before respondent no.2, the said respondent may ascertain the correct rate of tax applicable to the transaction from the appropriate authority under the GST Act and issue necessary communication to the petitioners in that regard.
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