Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice - [Section 11A]

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..... and Services Tax not levied or short-levied as a result of general practice [ Section 11A, Inserted vide Finance (No. 2) Act, 2024 ] (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 ] Notwithst .....

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..... a higher amount of central tax than what was, or is being, levied, in accordance with the said practice, the Government may, on the recommendation of the Council, by notification in the Official Gaze .....

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