Business Standard

Some interpretation issues remain even after GST

The principle the SC enunciated in several judgments was that where in a tariff entry there were several sub-entries, the classification should be in one of the sub-entries


Sukumar Mukhopadhyay
Before the introduction of GST on July 1, 2017, there was a multiplicity of rates of duty in Central Excise and therefore, a hugely controversial situation about classification, leading to the need for use of interpretation rules far to often which were challenged in the courts. There were far too many judgments relating to interpretation, which led to the writing of volumes of books on the issue of interpretation. Now, the present GST in India has actually two rates, 12 per cent and 18 per cent, which would create classification problems and thereby, harbour similar interpretation problems though not as
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First Published: Mar 31 2019 | 9:38 PM IST

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