TMI Blog2020 (12) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... in view the submissions made and subject to the members of the petitioner giving an undertaking/affidavit to the effect that they are not liable to pay GST on reverse charge basis as provided under Section 9(3) of the Act, the tender/application of the members of the petitioner in response to the advertisement published on 20.11.2020 shall not be rejected by the respondent no. 2 only on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to outcome of this petition: The learned counsel for the petitioner places reliance on Section 23 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the GST Act), read with Schedule I Entry 119 to the Rates of GST on Goods to submit that as the GST on books is Nil‟, the members of the petitioner do not require registration under the GST Act. He further subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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