Clause 114 - Amendment of notification number G.S.R. 667(E) issued under subsection (1) of section 6 of Integrated Goods and Services Tax Act, retrospectively.
Finance (No. 2) Bill, 2019 Integrated Goods and Services tax
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Retrospective exemption for uranium ore concentrate declared, with deemed amendment power and bar on refunds. Clause 114 inserts Schedule entry 103A 'Uranium Ore Concentrate' into notification G.S.R. 667(E) under section 6(1) of the Integrated Goods and Services Tax Act, deeming the insertion effective retrospectively from 1 July 2017; it deems the Central Government to have had retrospective amendment power at all material times and bars refund of tax that would not have been collected had the notification been in force.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective exemption for uranium ore concentrate declared, with deemed amendment power and bar on refunds.
Clause 114 inserts Schedule entry 103A "Uranium Ore Concentrate" into notification G.S.R. 667(E) under section 6(1) of the Integrated Goods and Services Tax Act, deeming the insertion effective retrospectively from 1 July 2017; it deems the Central Government to have had retrospective amendment power at all material times and bars refund of tax that would not have been collected had the notification been in force.
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