{"id":71155,"date":"2025-03-19T06:45:28","date_gmt":"2025-03-19T01:15:28","guid":{"rendered":""},"modified":"2025-03-19T06:45:28","modified_gmt":"2025-03-19T01:15:28","slug":"agricultural-produce-market-cess-collection-ruled-unconstitutional-after-gst-implementation-under-cgst-and-agst-acts-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71155","title":{"rendered":"Agricultural Produce Market Cess Collection Ruled Unconstitutional After GST Implementation Under CGST and AGST Acts 2017"},"content":{"rendered":"<p>Agricultural Produce Market Cess Collection Ruled Unconstitutional After GST Implementation Under CGST and AGST Acts 2017<br \/>Case-Laws<br \/>GST<br \/>The HC ruled that collection of cess by respondent authorities under the Assam Agricultural Produce Market Act, 1972 post-GST implementation was unconstitutional and ultra vires to the provisions of the CGST Act, 2017 and AGST Act, 2017. Following the precedent established in M\/s. Bhatter Traders, which involved pari materia issues, the Court disposed o<\/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=86647\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agricultural Produce Market Cess Collection Ruled Unconstitutional After GST Implementation Under CGST and AGST Acts 2017Case-LawsGSTThe HC ruled that collection of cess by respondent authorities under the Assam Agricultural Produce Market Act, 1972 post-<\/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-71155","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71155","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=71155"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71155\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}