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        Clause 137 - Retrospective exemption from, or levy or collection of, Union territory tax in certain cases.

        Finance Bill, 2020
        Union Territory Goods and Services Tax

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        Retrospective tax exemption: Union territory tax waived on fishmeal; reduced levy on agricultural machinery parts; no refunds. Retrospective exemption removes Union territory tax on supply of fishmeal for 1 July 2017-30 September 2019, and a retrospective reduced levy of six per cent applies to pulley, wheels and related parts used in specified agricultural machinery for 1 July 2017-31 December 2018; taxes already collected for those periods 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 tax exemption: Union territory tax waived on fishmeal; reduced levy on agricultural machinery parts; no refunds.

                              Retrospective exemption removes Union territory tax on supply of fishmeal for 1 July 2017-30 September 2019, and a retrospective reduced levy of six per cent applies to pulley, wheels and related parts used in specified agricultural machinery for 1 July 2017-31 December 2018; taxes already collected for those periods are not refundable.


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