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Without legislative backup, govt must not amend rules

The GST Council should prevail on the government to avoid such practices as they lead to unnecessary litigation

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Finance Bill | Goods and Services Tax | GST Council

TNC Rajagopalan 



TNC Rajagopalan

The Finance Bill, 2021, proposes three amendments to Section 16 of the Integrated (IGST) Act, 2017, that are of interest to exporters. Two of these seek to legitimise restrictions introduced through the Central (CGST) Rules, 2017, and one intends to bring in fresh restrictions.

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First Published: Sun, February 21 2021. 23:12 IST

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