{"id":71175,"date":"2025-03-21T08:25:54","date_gmt":"2025-03-21T02:55:54","guid":{"rendered":""},"modified":"2025-03-21T08:25:54","modified_gmt":"2025-03-21T02:55:54","slug":"advertisement-tax-demands-after-gst-implementation-declared-illegal-under-section-173-of-u-p-gst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71175","title":{"rendered":"Advertisement Tax Demands After GST Implementation Declared Illegal Under Section 173 of U.P. GST Act"},"content":{"rendered":"<p>Advertisement Tax Demands After GST Implementation Declared Illegal Under Section 173 of U.P. GST Act<br \/>Case-Laws<br \/>GST<br \/>HC held that Kanpur Nagar Nigam lacks authority to levy advertisement tax after the implementation of the U.P. GST Act, 2017 and Constitution (101st Amendment) Act, 2016. The court clarified that its previous order unambiguously quashed tax demands falling within Section 173 of U.P. GST Act read with the 101st Constitutional Amendment. Advertisement tax collected beyond Ap<\/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=86723\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Advertisement Tax Demands After GST Implementation Declared Illegal Under Section 173 of U.P. GST ActCase-LawsGSTHC held that Kanpur Nagar Nigam lacks authority to levy advertisement tax after the implementation of the U.P. GST Act, 2017 and Constitution <\/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-71175","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71175","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=71175"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71175\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}