{"id":271970,"date":"2022-08-20T14:00:21","date_gmt":"2022-08-20T08:30:21","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=271970"},"modified":"2025-07-08T12:21:38","modified_gmt":"2025-07-08T06:51:38","slug":"calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/","title":{"rendered":"Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Calcutta High Court<\/span>: Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way of direction upon the respondents authority concerned to bear the additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post GST regime without updating the Schedule of Rates (SOR) incorporating the applicable GST while preparing Bill of Quantities (BOQ) for inviting the bids and also to neutralize the impact of unforeseen additional tax burden on Government contracts since the introduction of GST w.e.f. 01-07-2017 for ongoing contract awarded before the said date and to update the State SOR incorporating applicable GST in lieu of inapplicable West Bengal VAT henceforth.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">After hearing the parties, the Court gave liberty to the petitioners to file appropriate representation before the Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks from date. Additional Chief Secretary, Finance Department was directed to take the final decision within four months from the date of receipt of such representation after consulting with all other relevant departments. Any coercive action was barred against the petitioners until the final decision.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">It was further expected of the Additional Chief Secretary to pass a reasoned and speaking order on merit and after considering all the judgments of different High Courts upon which petitioners intend to rely.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3;\">[<span style=\"font-weight: bold; color: #632423;\">Saptarshi v. Deputy Commr. of State Tax, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/xf57scJs\" target=\"_blank\" rel=\"noopener\">2022 SCC OnLine Cal 2356<\/a>, decided on 17-08-2022<\/span>]<\/p>\n<hr \/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"text-indent: 18pt;\">Ankit Kanodia, Himangshu Kr. Ray, Megha Agarwal, Advocates, for the petitioner;<\/p>\n<p style=\"text-indent: 18pt;\">Tapan Bhanja, Advocates, for the Union of India in item No. 2;<\/p>\n<p style=\"text-indent: 18pt;\">Anirban Ray, T.M. Siddiqui, D. Ghosh, Advocates, for the State.<\/p>\n<hr \/>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court: Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way of direction <\/p>\n","protected":false},"author":67011,"featured_media":268836,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[48298,51055,6241,3461,32215,2621],"class_list":["post-271970","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-chief-secretary","tag-finance-department","tag-gst","tag-liability","tag-representation","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime | SCC Times<\/title>\n<meta name=\"description\" content=\"Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way of direction upon the respondents authority\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime\" \/>\n<meta property=\"og:description\" content=\"Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way of direction upon the respondents authority\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-20T08:30:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-08T06:51:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/calcutta_high_court.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1331\" \/>\n\t<meta property=\"og:image:height\" content=\"889\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/\",\"name\":\"Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/calcutta_high_court.jpg\",\"datePublished\":\"2022-08-20T08:30:21+00:00\",\"dateModified\":\"2025-07-08T06:51:38+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way of direction upon the respondents authority\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/calcutta_high_court.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/calcutta_high_court.jpg\",\"width\":1331,\"height\":889,\"caption\":\"Calcutta High Court\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime | SCC Times","description":"Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way of direction upon the respondents authority","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/","og_locale":"en_US","og_type":"article","og_title":"Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime","og_description":"Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way of direction upon the respondents authority","og_url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2022-08-20T08:30:21+00:00","article_modified_time":"2025-07-08T06:51:38+00:00","og_image":[{"width":1331,"height":889,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/calcutta_high_court.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/","url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/","name":"Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/calcutta_high_court.jpg","datePublished":"2022-08-20T08:30:21+00:00","dateModified":"2025-07-08T06:51:38+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way of direction upon the respondents authority","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/calcutta_high_court.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/calcutta_high_court.jpg","width":1331,"height":889,"caption":"Calcutta High Court"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/20\/calcutta-high-court-stays-any-coercive-action-until-final-decision-in-matter-of-arbitrary-action-of-state-for-non-payment-of-gst-on-contracts-executed-prior-gst-regime\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/calcutta_high_court.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":276420,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/19\/state-not-liable-to-declare-hsn-code-gst-rate-supplier-liable-to-pay-gst-must-quote-in-tender-supreme-court-tax-law-legal-research-updates-news\/","url_meta":{"origin":271970,"position":0},"title":"State cannot declare a GST rate and make it binding on the bidder; Supplier, being liable to pay GST, must quote the relevant HSN Code: SC\u00a0","author":"Prachi Bhardwaj","date":"August 19, 2022","format":false,"excerpt":"Supreme Court: In an important ruling of Goods and Service Tax (GST), the bench of \u00a0KM Joseph* and Hrishikesh Roy, JJ has directed that, in order to also ensure that the successful tenderer pays the tax due and to further ensure that, by not correctly quoting the GST rate, there\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":250385,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/28\/gst-2\/","url_meta":{"origin":271970,"position":1},"title":"Ker HC | GST on petrol and diesel; HC seeks Centre\u2019s take on inclusion of petrol and diesel under the GST regime","author":"Editor","date":"June 28, 2021","format":false,"excerpt":"Kerala High Court: The Division Bench comprising of S. Manikumar, CJ., and Shaji P. Chaly, J., asked the Union government if petrol and diesel should fall under GST regime, the Bench granted six weeks time to the Centre to decide the same. The petitioner-Kerala Pradesh Gandhi Darshanvedi had filed the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":225473,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/12\/ebcs-goods-and-services-tax-law-and-practice-1st-edn-2019-is-out-in-the-stores-everything-you-need-to-know-about-gst-is-available-here-buy-your-copy-soon\/","url_meta":{"origin":271970,"position":2},"title":"EBC&#8217;s  &#8212; Goods and Services Tax: Law and Practice [1st Edn., 2019] &#8212; is out in the stores! Everything you need to know about GST is available here [Buy your copy soon!]","author":"Bhumika Indulia","date":"February 12, 2020","format":false,"excerpt":"by Milind Kumar","rel":"","context":"In &quot;New releases&quot;","block_context":{"text":"New releases","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/book-releases\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/02\/kumar_goods_and_services_tax_1_2019.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/02\/kumar_goods_and_services_tax_1_2019.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/02\/kumar_goods_and_services_tax_1_2019.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/02\/kumar_goods_and_services_tax_1_2019.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/02\/kumar_goods_and_services_tax_1_2019.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270066,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/14\/aar-no-gst-on-solid-waste-management-contracts-bio-cng-not-exempted\/","url_meta":{"origin":271970,"position":3},"title":"AAR | No GST on Solid Waste Management contracts; Bio-CNG not exempted","author":"Editor","date":"July 14, 2022","format":false,"excerpt":"\u00a0 \u00a0 Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner of GST & Central Excise, and K. Latha, Joint Commissioner of State Tax has held that the contracts relating to solid waste management and removal of legacy waste dumped at bio-mining sites, except Bio-CNG are exempted from GST.\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":265044,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/05\/gst-5\/","url_meta":{"origin":271970,"position":4},"title":"Examining the Inclusion of Petrol and Diesel in GST","author":"Editor","date":"April 5, 2022","format":false,"excerpt":"by Yash Jangid\u2020","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/GST_Article.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/GST_Article.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/GST_Article.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/GST_Article.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/GST_Article.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":203507,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/10\/15\/medicines-supplied-to-in-patients-through-a-hospital-pharmacy-not-taxable-but-medicines-supplied-to-out-patients-taxable-under-the-gst-regime-kerala-aar\/","url_meta":{"origin":271970,"position":5},"title":"Medicines supplied to in-patients through a hospital pharmacy not taxable, but medicines supplied to out-patients taxable under the GST regime: Kerala AAR","author":"Bhumika Indulia","date":"October 15, 2018","format":false,"excerpt":"Kerala Authority for Advance Ruling (Goods and Services Tax): The Authority for Advance Ruling (AAR), GST Department, Kerala comprising\u00a0of B.G. Krishnan, Joint Commissioner of Central Tax and\u00a0B.S. Thyagarajababu, Joint Commissioner of State Tax ruled that supply of medicines and allied items by a hospital through its pharmacy to the in-patients,\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/271970","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=271970"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/271970\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/268836"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=271970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=271970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=271970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}