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Applicable tax under Sec 129, Goods and Services Tax - GST

Issue Id: - 116946
Dated: 5-1-2021
By:- Krishna Murthy
Applicable tax under Sec 129

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Sir, Section 129(1)(a) of CGST Act provides for release of goods detained in transit on payment of applicable tax and penalty. What is the rate of tax here in case of Compostion dealer. Whether it is the rate of tax of that particular goods (ie 5% or 12% or 18% or 28%) or since being a composition dealer applicable rate of tax is 1% ?

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Showing Replies 1 to 3 of 3 Records

1 Dated: 5-1-2021

In my view, rate of tax will be @ 1% but action can also be taken under Rule 6(4) of CGST Rules,17, in addition to Section 129 of CGST Act.

2 Dated: 5-1-2021
By:- Alkesh Jani


I agree with the views of Shri Kasturiji Sir, to the extend of paying tax @1%. The Section is very clear with payment of tax of applicable rate as officer detaining goods has no power to assess the value and rate of tax under Section 129.

3 Dated: 10-1-2021
By:- Ganeshan Kalyani

The normal rate of tax on goods is not applicable to a composition dealer. The tax that is payable by him is demanded by the authority.


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