https://www.taxtmi.com/forum/issue?id=116946 The applicable tax for release of goods detained under Section 129(1)(a) by a composition dealer is the dealer's composition rate rather than the standard item-wise GST rates; the detaining officer lacks power under Section 129 to assess value or alter the applicable rate, although separate enforcement or demand procedures and penalties may be pursued outside the Section 129 release mechanism. en-us Tue, 05 Jan 2021 16:06:48 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116946 The applicable tax for release of goods detained under Section 129(1)(a) by a composition dealer is the dealer's composition rate rather than the standard item-wise GST rates; the detaining officer lacks power under Section 129 to assess value or alter the applicable rate, although separate enforcement or demand procedures and penalties may be pursued outside the Section 129 release mechanism. Discussion-Forum GST Tue, 05 Jan 2021 16:06:48 +0530 https://www.taxtmi.com/forum/issue?id=116946