5608

5608
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
 
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N

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5607

5607
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Jute twine, coir cordage or ropes
 
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Notes:
As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017
Schedules

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4115

4115
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
&nbs

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4113

4113
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
 
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Notes:
As inserted by notification no. 43/2017 – Int

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4112

4112
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
 
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Notes:
As inserted by notification no. 43/2017 – Integrated

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4107

4107
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
 
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Notes:
As inserted by notific

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TABLE 6 A of Form GSTR1

TABLE 6 A of Form GSTR1
Query (Issue) Started By: – unni kv Dated:- 20-11-2017 Last Reply Date:- 20-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir
We are in the export business without of payment tax (against letter of undertaking), my question is
whether we need to file Table 6A Form in GSTR1 which recently introduced in GST portal to speedup
claim process of GST by exporters or filing of GSTR1 is enough and whether we can claim accumulated
ITC by filing GST RFD-01A through GST portal ?
Reply By CS SANJAY MALHOTRA:
The Reply:
GSTR-1 for the months of Aug'17-Oct'17 is still to be activated. Better you should submit the Table 6A and make application for refund of accumulated ITC. Do ensure that the

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gst rate on goods sales to registered person who export goods

gst rate on goods sales to registered person who export goods
Query (Issue) Started By: – sanjay khatri Dated:- 20-11-2017 Last Reply Date:- 20-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
I received advance money agains supply of cumin goods on 20 octomber from the registered person within state who export the goods.what rate i shoud charged on invoice 0.1% or 5%? when i charge gst i.e.advace received date or Invoice date?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Notification No. 40/2017-Central Tax (Rate) dated 23.10.2017 exempts the intra-State supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a registered supplier to a registered recipient for export, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 per cent., subject to fulfilment of the following conditions, namely: –
(i) the registered su

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t, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or
(b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;
(vii) if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported;
(viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall

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ions, namely: –
(i) the registered supplier shall supply the goods to the registered recipient on a tax invoice;
(ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier;
(iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be;
(iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;
(v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier;
(vi) the registered recipient shall move the said goods from place of register

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dgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and
(ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier.
Therefore the rate pf gst depends upon whether your supply is intra-state (within the same state) or inter-state (between different states).
According to Section 31 (1) of CGST Act, 2017 "a registered person supplying taxable goods shall, before or at the time of,-
(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or
(b) delivery of goods or making available thereof to the recipient, in any other

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26

26
Upto 21-09-2025 – Goods – Exemption from GST
GST
Uranium Ore Concentrate
 
 
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Notes:
As inserted by notification no. 44/2017 – Integrated Tax (Rate) dated 14-1

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08

08
Upto 21-09-2025 – Goods – Exemption from GST
GST
Dried makhana, whether or not shelled or peeled 62[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Dried makhana, whether or not shelled or peeled 62[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' mea

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amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
Dried makhana, whether or not shelled or peeled 62[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim

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1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
 
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Notes:
As inserted by notification no. 44/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017
 
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defin

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0714

0714
Upto 21-09-2025 – Goods – Exemption from GST
GST
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets 61[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Manioc, arrowroot, sale

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re-packaged and labelled'.]
 
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
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Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets 61[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Le

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d in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
32[(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
 
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Notes:
As inserted by notification no. 44/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear

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0710

0710
Upto 21-09-2025 – Goods – Exemption from GST
GST
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
 
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Notes:
As Substituted vide Notification No. 26/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
 
*

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0504

0504
Upto 21-09-2025 – Goods – Exemption from GST
GST
All goods [other than fresh or chilled] 61[, other than pre-packaged and labelled]
 
Explanation 
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
All goods [other than fresh or chilled] 61[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' m

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d vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
All goods [other than fresh or chilled] 61[, other than pre-packaged and labelled]
Explanation 
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
*************
Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods [other than fresh or chilled] other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceabl

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) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
 
*************
Notes:
As inserted by notification no. 44/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (i

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0504

0504
Upto 21-09-2025 – Goods – Exemption from GST
GST
All goods, fresh or chilled
 
 
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Notes:
As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017
Schedules

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CONCEPT OF TAX COLLECTION AT SOURCE (TCS) IN GST

CONCEPT OF TAX COLLECTION AT SOURCE (TCS) IN GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 20-11-2017

Chapter X of the CGST Act, 2017 contains provisions in relation Tax Collection at Source (TCS) including e-commerce in section 52. These provisions will be effective from a notified date. However, 'e-commerce' and 'e-commerce operator' are defined in section 2(44) and 2(45) of the CGST Act, 2017 respectively.
TCS is collected as a tax by the e-commerce operator on behalf of supplier and is only a method of collection of tax through the operator (just like TDS) and the power to collect TCS is without prejudice to any other mode of recovery from the operator.
According to section 52 of the GST Act, every E-commerce operator is required to collect an amount not exceeding 1% of the net value of taxable supplies, made through it by the other suppliers where the consideration of such supplies is to be collected by electronic commerce operator. The tax

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the provisions of section 9(5) of the GST Act, 2017 are required to be excluded for the purpose of TCS. Section 9(5) provides that in respect of notified services, the total tax in respect of those services is required to be paid by e-commerce operator.
E-commerce operators will have to collect and deposit tax collected at source (TCS) in addition to what GST is payable in the states in respect of supply of their own goods and services. This tax will have to be collected on payment to vendors which will be subject to reconciliation at a later stage.
In terms of section 52(1), collection of tax at source is mandatory irrespective of any other provisions in GST Act or in any contract, arrangement or memorandum of understanding. This provision casts an obligation on the operator to collect an amount at the given rate out of the proceeds payable to the actual supplier of goods or services making supplies through it.
In terms of section 52(7) of the CGST Act, 2017, TCS collected from th

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th in which the amount of TCS was so collected i.e., within ten days after the end of the month in which collection is made. Such TCS amount shall be paid to the credit of appropriate Government by the e-commerce operator.
As per section 52(4) of the CGST Act, 2017 an Operator is required to furnish a monthly statement in Form GSTR-8 by the 10th of the following month through an e-commerce operator containing the details of the containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) of section 52 of the CGST Act, 2017 during a month within ten days after the end of such month.
The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8.
Under section 52(5), the e-commerce operato

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ies made by the actual suppliers using the portal of operator.
According to section 52 of the CGST Act, 2017, TCS is required to be collected on the net value of taxable supplies made through it by other suppliers where the consideration is to be collected by the ECO. In this case, there are two transactions – where you purchase the goods from the vendors, and where you sell it through your website. For the first transaction, GST is leviable, and will need to be paid to your vendor, on which credit is available for you. The second transaction is a supply on your own account and not by other suppliers and there is no requirement to collect tax at source. The transaction will attract GST at the prevailing rates.
Any amount collected and paid to the credit of the appropriate Government by e-commerce operator shall be deemed to be a payment of tax on behalf of the concerned supplier and the supplier can claim credit in his electronic cash ledger.
In terms of section 52(12) of the CGST A

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uppliers of goods and services on whose behalf the payment of TCS is collected and deposited by e-commerce operator will be eligible to claim credit of such amount in their electronic cash ledger. The details of supplies, deductions and deposit furnished by e-commerce operator should be matched with the periodical returns furnished by such supplier. On its matching with the details declared by the supplier, the electronic cash ledger of such supplier will be credited with an amount deposited by e-commerce operator on their behalf.
In terms of sub-sections 9 and 10 of section 52 of the CGST Act, 2017, the details of the supplies, including the value of supplies, submitted by every Operator in the statements will be matched with the details of supplies submitted by all such suppliers in their returns. If there is any discrepancy in the value of supplies, the same would be communicated to both of them. If such discrepancy in value is not rectified within the given time, then such amount

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Significant Changes in GST compliance (23rd GST Council Meet)

Significant Changes in GST compliance (23rd GST Council Meet)
By: – Manish Didwania
Goods and Services Tax – GST
Dated:- 20-11-2017

These Changes shall be effective prospectively from November 15, 2017
Relaxation in GST returns filing
a. GSTR-1
S. No.
Period
Due Dates
For registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year
1
Monthly
July – October, 2017
31st December, 2017
2
Monthly
November, 2017
10th January, 2018
3
Monthly
December, 2017
10th February, 2018
4
Monthly
January, 2018
10th March, 2018
5
Monthly
February, 2018
10th April, 2018
6
Monthly
March, 2018
10th May, 2018
The registered persons having agg

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ll registered person shall file GSTR 3B on or before of 20th of next month – Upto March 31, 2018
Jan – Feb 20, 2018
Feb – March 20, 2018
March – April 20, 2018
f. GST Tran 1
* GST Tran 1 – 27th Dec 2017
* Revised GST Tran 1 – 27th Dec 2017
No GST on advance payment
* Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
Late filing fees – GSTR-3B
* Late Fee credit – Late fees for GSTR-3B of July, Aug and Sept waived. Any late fees paid for these months will be credited back in Electronic Cash Ledger under 'Tax' and can be utilized to make GST payments.
* October onward ₹ 25 per day and where tax amount payable is nil, it is ₹ 10 per day.
Reply By Ganeshan Kalyani a

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Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017

Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017
79/2017 Dated:- 20-11-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)AIR C ARGO COMPLEX NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date: 20.11.2017
PUBLIC NOTICE NO. 79/2017
Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017
Attention of the Exporters/Customs Brokers is invited to Ministry's Circular Nos.42/2017-Customs dated 07.11.2017 regarding Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017.
2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The council was unanimous that it is in the national interest to take all possible measures to suppport the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017

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correct SB number in GSTR 1
There are cases where the shipping bill number quoted in GSTR I either does not exist it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR I (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR I for July, 2017 need to be filed in Table 9A of GSTR I for August, 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed.
ii) Invoice number and IGST paid amount mismatch
Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR I is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may

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ay EGM online. In cases where supplymentary EGM lave been filed successfully, refunds are already being given.
iv. Wrong Bank Account given to Customs
In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts/JECs have been provided to the Commissionerates by the Directorate of Systems in ICES and by email. Exporters may be advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Exporters are also advised not to change their bank account details frequently so as to avoid delay in refund payment.
B. IGST Refunds for the export of goods in the month of August 2017.
GSTN has provided the utility to declare Table 6Afin GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. Exporters have already been provided an option to view their Shippin

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he ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfilment of the notification conditions.
ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient ( merchant exporters ) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping bills.
iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place of business or registered additional place of business shall be deemed to be a "registered warehouse".
iv) Registered recipients (Merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers.
5. Any difficulty faced in the implementation of the ab

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Naresh Gyanwani s/o Shri Jiyaram Gyanwani Versus The Union of India & three others

Naresh Gyanwani s/o Shri Jiyaram Gyanwani Versus The Union of India & three others
GST
2018 (6) TMI 422 – MADHYA PRADESH HIGH COURT – 2018 (13) G. S. T. L. 16 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 20-11-2017
Writ Petition (PIL) No.19019/2017
GST
Mr. P.K. Jaiswal And Mr. Virender Singh, JJ.
For The Petitioner : Shri Ravish Joshi, learned counsel
ORDER
By this writ petition in the nature of public interest litigation under Article 226 of the Constitution of India

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