Legal Articles GST Council Recommendations Not Binding On Centre And States; Both Parliament And State Legislatures Can Legislate On GST: SC May 24, 2022 / May 24, 2022 by Sanjeev Sirohi | Leave a Comment (i) The importer of goods on a CIF basis is not the recipient of the transport services as Section 2(93) of the CGST Act defines a recipient of services to mean someone who pays consideration for the service, which is the foreign exporter in this case; (ii) Section 5(3) of the IGST Act enables the […] Read more ยป Both Parliament And State Legislatures Can Legislate On GST GST Council Recommendations Not Binding On Centre And States
