Tax classification: Uranium Ore Concentrate inserted into GST schedule with retrospective effect and restricted refunds. The notification inserts S. No.103A in the Schedule to SRO GST 2 (2017) classifying Uranium Ore Concentrate, effected under the statutory power to notify Schedule entries on Council recommendation. The insertion is made retrospective to 8 July 2017, with a proviso barring refunds for tax collected during the interregnum that would not have been collectible had the insertion been earlier.
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.
Tax classification: Uranium Ore Concentrate inserted into GST schedule with retrospective effect and restricted refunds.
The notification inserts S. No.103A in the Schedule to SRO GST 2 (2017) classifying Uranium Ore Concentrate, effected under the statutory power to notify Schedule entries on Council recommendation. The insertion is made retrospective to 8 July 2017, with a proviso barring refunds for tax collected during the interregnum that would not have been collectible had the insertion been earlier.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
