Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
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The Central Government amends Notification No. 28/2002-Central Excise by inserting exemption entries for 22%, 25%, 27% and 30% ethanol blended petrol. Each eligible blend must consist of the stated proportion of motor spirit and ethanol, the relevant taxes must have been paid on each component, and the product must conform to BIS specification IS 19850. The entries provide Nil excise duty for the specified blends and define "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax" by reference to the relevant excise and GST laws.
The Central Government amends Notification No. 28/2002-Central Excise by inserting exemption entries for 22%, 25%, 27% and 30% ethanol blended petrol. Each eligible blend must consist of the stated proportion of motor spirit and ethanol, the relevant taxes must have been paid on each component, and the product must conform to BIS specification IS 19850. The entries provide Nil excise duty for the specified blends and define "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax" by reference to the relevant excise and GST laws.
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