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    <title>Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice</title>
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    <description>The Government may, on the recommendation of the Council and by notification in the Official Gazette, direct that Union territory tax shall not be required to be paid on specified supplies where a generally prevalent practice existed regarding non-levy or short-levy of tax. The provision applies where the supplies were liable to tax not levied, or to a higher amount than was being levied, under that practice, and authorises waiver of the whole tax payable or the excess tax payable.</description>
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      <title>Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice</title>
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      <description>The Government may, on the recommendation of the Council and by notification in the Official Gazette, direct that Union territory tax shall not be required to be paid on specified supplies where a generally prevalent practice existed regarding non-levy or short-levy of tax. The provision applies where the supplies were liable to tax not levied, or to a higher amount than was being levied, under that practice, and authorises waiver of the whole tax payable or the excess tax payable.</description>
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      <pubDate>Wed, 21 Aug 2024 16:45:01 +0530</pubDate>
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