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        Case ID :

        Winners of GST-n-You Contest, 2020 on Benefits of GST held by GSTN

        December 8, 2020

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        1. The Goods and Services Tax Network (GSTN) conducted a month-long GST-n-You contest 2020 from 15th September to 15th October, 2020 on the various initiatives and reforms undertaken by the Government on GST. The entries were invited in form of videos or static creatives. 
        1. The participants were required to submit their entries on benefit of GST. Some of the suggested topics were – One nation, one tax, one market; GST and reduced taxes on micro, small and medium scale enterprises; GST and automated compliance; GST and reduction of monthly household budget; movement of goods without check posts; How to register/file return on GST portal., better input credits to businesses under GST and the benefits to taxpayers, consumers and the country through the reforms. 
        1. By the contest, GSTN intended to directly engage with the stakeholders, encourage creative thinking and obtain an insight into the perspective of stakeholders. GSTN further reserved the right to use the entries for public education and awareness, for the entries made in the contest. 
        1. A total of 223 entries were received for the contest and after evaluation.16 participants were adjudged as winners under different categories. Apart from these, 14 participants were also selected for certificates. Entries of the winning participants have been uploaded on the YouTube channel of GSTN for the benefit of the taxpayers and other audience. 
        1. It is further clarified that the content has been created by the participants of GST-n-You Contest. GSTN has uploaded it for the benefit of taxpayers. GSTN has assessed them solely in terms of creativity and originality and these videos/ creatives are meant for general guidance purposes only. Information contained therein can’t be cited in a Court of Law or during any quasi-judicial proceedings, as reference. 
        1. To view the list of winners, click here
        1. To view the entries, click here https://bit.ly/gst-n-you-contest


        Thanking You,

        Team GSTN

        Public education use of user generated GST contest entries, uploaded for awareness but not admissible as legal authority. A month long public engagement invited user generated entries on GST benefits and reforms, evaluated for creativity and originality; winners and select entries were published on the public channel for taxpayer awareness. The network reserved rights to use submissions for public education, and clarified the participant created content is for general guidance only and not admissible as legal authority in judicial or quasi judicial proceedings.
                          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.

                                Public education use of user generated GST contest entries, uploaded for awareness but not admissible as legal authority.

                                A month long public engagement invited user generated entries on GST benefits and reforms, evaluated for creativity and originality; winners and select entries were published on the public channel for taxpayer awareness. The network reserved rights to use submissions for public education, and clarified the participant created content is for general guidance only and not admissible as legal authority in judicial or quasi judicial proceedings.





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                                ActsIncome Tax
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