GST - Division of Taxpayer base between the Central Government and State Government / Union Territory registered; the State of Tamil Nadu / Union Territory of Puducherry - Communication of Orders issued by State Level Committees
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Division of Taxpayer Base: orders assigning taxpayers to Centre or State uploaded online; officers and assessees must be notified. Division of taxpayer base under GST for Tamil Nadu and Puducherry has been carried out by State Level Committees in accordance with GST Council Secretariat guidelines; orders assigning taxpayers to Centre or State/UT have been uploaded on the respective State/UT portals and the office website. Commissioners are directed to inform officers and assessees in their jurisdictions, and Trade and Industry Associations are requested to notify their members of the published assignments.
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.
Division of Taxpayer Base: orders assigning taxpayers to Centre or State uploaded online; officers and assessees must be notified.
Division of taxpayer base under GST for Tamil Nadu and Puducherry has been carried out by State Level Committees in accordance with GST Council Secretariat guidelines; orders assigning taxpayers to Centre or State/UT have been uploaded on the respective State/UT portals and the office website. Commissioners are directed to inform officers and assessees in their jurisdictions, and Trade and Industry Associations are requested to notify their members of the published assignments.
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