Goods and Services Tax – GST – By: – Altamush Zafar – Dated:- 26-3-2018 – Following the discussions on my last article Confusions in GST Law: Part 1 with various people I feel that it is necessary to clarify certain concepts which might have become blurred after the implementation of GST and its roller-coaster ride till date. The first thing is that there are certain hierarchies in the legal texts. The Supreme is the Constitution of the Country then comes the Act, after that the Rules and Notifications and the last is Circulars. Apart from these there are Judicial Pronouncements by various Courts. As far as the Taxation is concerned the Act derives its power to levy tax from the Constitution. The Act cannot supersede the Constitution. It i
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the Government. Its purpose is to define how to carry out the provisions of the Act. The Government carries out various amendments in the Rules through Notifications from time to time. These two comes at the second level of hierarchy. The circulars and orders are issued by the Department of Revenue and in case of GST more specifically the Tax Research Unit of CBEC (The Indirect Tax Wing of Department of Revenue). The circulars and orders are more clarificatory and procedural in nature. The Circulars and orders by CBEC are always subject to the Act and Rules. The above mentioned Acts, Rules/Notifications, Circulars all have legal validity up to their extents. But now in GST regime there are certain information sources which are being treate
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formed a FAQ document which can be accessed on the CBEC's GST page. Many of the queries were concerning interpretation of Law. People have placed complete reliance on replies to such queries which is obviously not correct because all such FAQ documents whether by Government or any other Governmental or Professional bodies either ends or start with a very reassuring line – The replies quoted are only for educational and guidance purposes and do not hold any legal validity . The Government and various bodies themselves know that whatever these documents contain are just opinions even though based on the relevant laws. No taxpayer is bound by such replies. They should consider the opinions of Government, CBEC and various professional bodie
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