Seeks to Amend notification No. 1129-F.T. dated 28.06.2017 regarding no refund of ITC accumulated on account of inverted tax structure - 1397-F.T. - West Bengal SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
GST notification amendment adds tariff entries and renumbers an existing entry, modifying ITC refund treatment under the proviso. Amends notification No. 1129 F.T. by substituting 'serial numbers 1' with 'serial numbers 1AA', renumbering S. No. 1 as S. No. 1AA, and inserting new tariff entries 1A-1O for specified vegetable oils and certain solid fuels; changes pertain to the no refund treatment of Input Tax Credit in the context of inverted tax structure and are made under the proviso to sub section (3) of section 54 of the West Bengal GST Act, with the amendment deemed effective from the stated commencement date.
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.
GST notification amendment adds tariff entries and renumbers an existing entry, modifying ITC refund treatment under the proviso.
Amends notification No. 1129 F.T. by substituting "serial numbers 1" with "serial numbers 1AA", renumbering S. No. 1 as S. No. 1AA, and inserting new tariff entries 1A-1O for specified vegetable oils and certain solid fuels; changes pertain to the no refund treatment of Input Tax Credit in the context of inverted tax structure and are made under the proviso to sub section (3) of section 54 of the West Bengal GST Act, with the amendment deemed effective from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.