GST FAQ circulation gives legal significance to consolidated tax clarifications on HSN codes and tax rates. GST FAQs issued by the Tax Research Unit on HSN codes and tax rates were earlier only clarificatory and not legally binding. The FAQs were therefore consolidated and circulated through a TRU circular, giving the circulated FAQs legal significance. The circular further directs that Hindi and English copies be supplied to departmental officers, trade bodies, advocate organisations and other stakeholders, with wide publicity to be ensured.
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.
GST FAQ circulation gives legal significance to consolidated tax clarifications on HSN codes and tax rates.
GST FAQs issued by the Tax Research Unit on HSN codes and tax rates were earlier only clarificatory and not legally binding. The FAQs were therefore consolidated and circulated through a TRU circular, giving the circulated FAQs legal significance. The circular further directs that Hindi and English copies be supplied to departmental officers, trade bodies, advocate organisations and other stakeholders, with wide publicity to be ensured.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.