Section 115 - Amendment of notification number G.S.R. 667(E) issued under sub-section (1) of section 6 of Integrated Goods and Services Tax Act, retrospectively.
Finance (No. 2) Act, 2019 Integrated Goods and Services tax
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Retrospective amendment inserts Uranium Ore Concentrate into GST notification and precludes related tax refunds. An entry for Uranium Ore Concentrate is retrospectively inserted into notification G.S.R. 667(E) effective 1 July 2017. The Central Government is deemed to have had the power to make that retrospective amendment at all material times. Taxes collected which would not have been collected if the insertion had been in force from 1 July 2017 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.
Retrospective amendment inserts Uranium Ore Concentrate into GST notification and precludes related tax refunds.
An entry for Uranium Ore Concentrate is retrospectively inserted into notification G.S.R. 667(E) effective 1 July 2017. The Central Government is deemed to have had the power to make that retrospective amendment at all material times. Taxes collected which would not have been collected if the insertion had been in force from 1 July 2017 are not refundable.
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