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GST RATE SLASH EFFECTIVE DATES

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....ST RATE SLASH EFFECTIVE DATES<br> Query (Issue) Started By: - SAFETAB LIFESCIENCE Dated:- 14-6-2021 Last Reply Date:- 22-6-2021 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Dear Experts, On 12.06.2021, the 44th GST council meeting held and GST rates were slashed for some covid related products. What is the effective date for these slashed rates. The concession ends on 30.09.2021, But ....

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....do not know the new slashed rate applicability effective from date..... Please clarify..... Reply By Rajagopalan Ranganathan: The Reply: Sir, The concessions granted by GST Council will come into effect on the date of issue of notification issued under Section 11 (1) of CGST Act, 2017. Some times the date of notification and effective date on which the notification will come into effect may be....

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.... different. Reply By ABHISHEK TRIPATHI: The Reply: Dear Sir, It is the date of publication of the notification in the official gazette. NN 5/2021-CT Rate published on 14.06.2021, hence effective date is 14.06.2021. You may refer the gazette as below: https://egazette.nic.in/WriteReadData/2021/227600.pdf More surprising is the notification which is issued under section 11. What kind of exempti....

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....on is this? Because of this there will be blocked credits u/s. 17(2)? Opened Pandora box. Reply By YAGAY andSUN: The Reply: If a notification is published in the Official Gazette and not offered for sale on the date of its issue, such a Notification cannot be enforced on the date of its issue: High Court. Reply By KASTURI SETHI: The Reply: Dear Querist, The following decision makes the situat....

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....ion crystal clear:- 2021 (1) TMI 694 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH IN RE : DEE VEE PROJECTS LTD. Reply By ABHISHEK TRIPATHI: The Reply: This is how they have defined notification under GST (80) notification means a notification published in the Official Gazette and the expressions notify and notified shall be construed accordingly. So, for GST the existence of notification is....

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.... from the date of publication under official gazette. Gazette is a public journal. Government has to publish such law so that they may say that 'ignorance of law is not an excuse'. If something doesn't get publish in the gazette and just there on website as notification comprising of effective date. It would be very contrary to the very basic right of the general public knowing the government not....

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....ice, law etc via gazette.<br> Discussion Forum - Knowledge Sharing ....