Central Tax Notification Paragraph mandating Fixed Deduction of 1/3rd of Total Consideration towards Value of Land is Ultra-Vires to Provisions of GST Act: Gujarat HC [Read Order]

By Navasree A.M - On June 7, 2023 12:35 pm - 3 mins read

Paragraph mandating Fixed deduction - Central Tax Notification - TAXSCAN

A division bench of Justice J. B. Pardiwala and Nisha M. Thakore of Gujarat High Court declared that the impugned paragraph 2 of the Notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 and identical notification under the Gujarat Goods and Services Tax Act, 2017 ultra vires to the provisions of Goods and Services Tax Act. The…

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