Supreme Court Delineates Scope of New GST Law Quite Widely

Released on by T. Jain
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  • Supreme Court Delineates Scope of New GST Law Quite Widely Book Detail

  • Author : T. Jain
  • Release Date : 2021
  • Publisher :
  • Genre :
  • Pages :
  • ISBN 13 :
  • File Size : 57,57 MB
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Supreme Court Delineates Scope of New GST Law Quite Widely by T. Jain PDF Summary

Book Description: In India various indirect tax laws were replaced by the goods and services tax (GST) legislation, which came into force in July 2017. A plain reading of GST law reveals that its scope is very wide in comparison with pre-GST laws. However, many taxpayers have continued to work upon the assumption that the tax positions taken by them under the pre-GST laws continue to hold good. Similar arguments were made in a recent case before the Supreme Court of India concerning lottery tickets. The Supreme Court's decision rejected arguments based on pre-GST legislation and confirmed the wide scope of GST. In this article, the author examines the implications of this decision and urges taxpayers to undertake appropriate actions to correct their positions.

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