Understand the constitutional validity of sections 16(4) and 16(2)(c) of the CGST Act, 2017, as discussed in the recent Kerala High Court ruling on input tax credit.
Explore the implications of non-issuance of E-Invoice for exempt goods under GST. Analysis of relevant sections, rules, and notifications to avoid penalties and litigation.
Here we try to focuses on taxability in relation to agricultural produce & classification of goods under the definition of agriculture produce, in accordance with notifications, circulars, advance rulings (AAR under GST) & ruling from Apex Courts & High Courts in the erstwhile provision of Service Tax law and the provision has been incorporated under GST law.
