GST RATE SLASH EFFECTIVE DATES

[SAFETAB LIFESCIENCE]

Dear Experts,

On 12.06.2021, the 44th GST council meeting held and GST rates were slashed for some covid related products. What is the effective date for these slashed rates. The concession ends on 30.09.2021, But do not know the new slashed rate applicability effective from date.....

Please clarify.....

[Rajagopalan Ranganathan]

Sir,

The concessions granted by GST Council will come into effect on the date of issue of notification issued under Section 11 (1) of CGST Act, 2017. Some times the date of notification and effective date on which the notification will come into effect may be different.

[ABHISHEK TRIPATHI]

Dear Sir,

It is the date of publication of the notification in the official gazette. NN 5/2021-CT Rate published on 14.06.2021, hence effective date is 14.06.2021. You may refer the gazette as below:

https://egazette.nic.in/WriteReadData/2021/227600.pdf

More surprising is the notification which is issued under section 11. What kind of exemption is this? Because of this there will be blocked credits u/s. 17(2)? Opened Pandora box.

[YAGAY andSUN]

If a notification is published in the Official Gazette and not offered for sale on the date of its issue, such a Notification cannot be enforced on the date of its issue: High Court.

[KASTURI SETHI]

Dear Querist,

The following decision makes the situation crystal clear:-

2021 (1) TMI 694 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH IN RE : DEE VEE PROJECTS LTD.

[ABHISHEK TRIPATHI]

This is how they have defined notification under GST

(80) notification means a notification published in the Official Gazette and the expressions notify and notified shall be construed accordingly.

So, for GST the existence of notification is from the date of publication under official gazette.

Gazette is a public journal. Government has to publish such law so that they may say that ‘ignorance of law is not an excuse’. If something doesn’t get publish in the gazette and just there on website as notification comprising of effective date. It would be very contrary to the very basic right of the general public knowing the government notice, law etc via gazette.

AI Summary

Notification publication in Official Gazette determines GST rate change effective date; publication date governs applicability. A GST rate concession takes effect on the date the controlling notification is issued and published in the Official Gazette; Gazette publication establishes the existence and enforceability of the notification, and administrative issuances or website postings do not replace that publication.