https://www.taxtmi.com/article/detailed?id=11998 Validity of Rule 31A of the Central Goods and Services Tax Rules is challenged as ultra vires the Constitution, contesting its method for determining the value of supply and the consequent uncertainty in taxable value. The petitioners also challenge related administrative instruments - a rate notification, circular, FAQ, and a show cause notice - as instruments implementing or relying on the contested rule. en-us Mon, 30 Oct 2023 18:54:14 +0530 Mon, 30 Oct 2023 18:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11998 Validity of Rule 31A of the Central Goods and Services Tax Rules is challenged as ultra vires the Constitution, contesting its method for determining the value of supply and the consequent uncertainty in taxable value. The petitioners also challenge related administrative instruments - a rate notification, circular, FAQ, and a show cause notice - as instruments implementing or relying on the contested rule. Articles Goods and Services Tax - GST Mon, 30 Oct 2023 18:54:14 +0530 https://www.taxtmi.com/article/detailed?id=11998