Sunset of authority to examine price pass-through halts requests to verify input tax credit and rate reduction pass-through. The Governor, on the Goods and Services Tax Council's recommendation, appoints 1st April 2025 as the date from which the authority under the proviso to section 171(2) of the Assam GST Act, 2017 shall not accept any request for examination whether input tax credits availed or reductions in tax rate have resulted in commensurate reductions in the price of goods or services; the notification is deemed to have come into force on 30th September 2024.
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.
Sunset of authority to examine price pass-through halts requests to verify input tax credit and rate reduction pass-through.
The Governor, on the Goods and Services Tax Council's recommendation, appoints 1st April 2025 as the date from which the authority under the proviso to section 171(2) of the Assam GST Act, 2017 shall not accept any request for examination whether input tax credits availed or reductions in tax rate have resulted in commensurate reductions in the price of goods or services; the notification is deemed to have come into force on 30th September 2024.
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