TMI BlogScope of clarification / circular issued by the board (CBIC) - Section 168(1) makes it clear that, only...Scope of clarification / circular issued by the board (CBIC) - Section 168(1) makes it clear that, only for the purpose of uniformity in the implementation of the Act, orders or directions to the Central Tax Officers, as deem fit, may be issued by the Board. Therefore, most probably, such kind of orders, instructions or directions must be procedural in nature, not substantive in nature - The exemption provided by the Central Government by exercising its powers either under Section 11(1) of CGST ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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