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Section 113 - Amendment of notification number G.S.R. 674(E) issued under subsection (1) of section 11 of Central Goods and Services Tax Act, retrospectively.
Finance (No. 2) Act, 2019 Central Goods and Services tax
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Retrospective amendment to GST notification adds uranium ore concentrate and bars refunds for taxes made before insertion. Retrospective insertion adds 'Uranium Ore Concentrate' to the GST notification with effect from the law's commencement; the Central Government is deemed to have had the power to make that retrospective amendment at all material times, and taxes collected that would not have been collected had the insertion been in force are not refundable.
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.
<h1>Retrospective amendment to GST notification adds uranium ore concentrate and bars refunds for taxes made before insertion.</h1> Retrospective insertion adds 'Uranium Ore Concentrate' to the GST notification with effect from the law's commencement; the Central Government is deemed to have had the power to make that retrospective amendment at all material times, and taxes collected that would not have been collected had the insertion been in force are not refundable.
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