Para 4 (1) of GST Circular 34/8/2018-GST is ultra vires the CGST Act : Gujarat HC
Paragraph 4 (1) of the impugned circular No.34/8/2018-GST dated 1.3.2018 to the extent the same reads as under is hereby struck down as being ultra vires the provisions of section 8 of the Central Goods and Services Tax Act, 2017 as well as Notification No.12/2017- CT (R ) serial No.25: Refer : GST Composite Supply… Read More »