IGST cannot be separately levied on service element of composite supply when goods component already taxed – show cause quashed
Case-Laws
GST
HC allowed the writ petition and quashed the show cause notice issued by the revenue officer, holding that levy of IGST on a service component is impermissible where IGST has already been concomitantly imposed on the goods component of a composite supply. The HC, following the SC precedent, concluded that a tax treated by legislation as part of th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =