{"id":71051,"date":"2025-03-04T07:12:49","date_gmt":"2025-03-04T01:42:49","guid":{"rendered":""},"modified":"2025-03-04T07:12:49","modified_gmt":"2025-03-04T01:42:49","slug":"statutory-body-39-s-gst-assessment-upheld-previous-tax-exemptions-don-39-t-create-estoppel-against-current-gst-provisions-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71051","title":{"rendered":"Statutory Body&#39;s GST Assessment Upheld: Previous Tax Exemptions Don&#39;t Create Estoppel Against Current GST Provisions Under Section 107"},"content":{"rendered":"<p>Statutory Body&#39;s GST Assessment Upheld: Previous Tax Exemptions Don&#39;t Create Estoppel Against Current GST Provisions Under Section 107<br \/>Case-Laws<br \/>GST<br \/>HC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi &#038; Village Industries Board Act. Court held that despite previous VAT and service tax exemptions, GST Act provides no explicit exemption or zero-rated status for petitioner&#39;s products. Prior statutory exemptions cannot create estoppel against current G<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86220\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory Body&#8217;s GST Assessment Upheld: Previous Tax Exemptions Don&#8217;t Create Estoppel Against Current GST Provisions Under Section 107Case-LawsGSTHC dismissed writ petition challenging GST assessment of statutory body under Kerala Khadi &#038; Village Industri<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71051","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71051","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71051"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71051\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}