GST procedural amendments clarify job-worker challans, Authority investigatory referral, Secretary rank, quorum and rail transport scope. Amendments clarify job-worker challan issuance and endorsement when goods move between job workers; prescribe that the Authority's Secretary be at Additional Commissioner rank; allow the Authority to refer a Director General of Safeguards' report back for further investigation with reasons; set a three-member quorum and majority decision rule with a casting vote for the Chairman; and exclude leasing of parcel space by railways from expressions denoting transport of goods by rail.
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GST procedural amendments clarify job-worker challans, Authority investigatory referral, Secretary rank, quorum and rail transport scope.
Amendments clarify job-worker challan issuance and endorsement when goods move between job workers; prescribe that the Authority's Secretary be at Additional Commissioner rank; allow the Authority to refer a Director General of Safeguards' report back for further investigation with reasons; set a three-member quorum and majority decision rule with a casting vote for the Chairman; and exclude leasing of parcel space by railways from expressions denoting transport of goods by rail.
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