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'Errors' in GST Notifications - Dr Adhia, do not let them snowball into huge embarrassment!


GST notifications

AsSir, As per Section 5 of General Clauses Act, Section 1, that enable issue of Notfn specifying different dates for various provisions,seem to have come into effect on 8th September, the day on which President gave assent to the Bill. So Notfn issued on Article 279A (Section 12) seems to be in order. Similarly, notifying Section 1 in exercise of powers under the same Section seems to be redundant, with no apparent negative impact. With regard to replacing of Sl.No 84 on Excise duty, it appears that the said Notfn doesn't affect the existing -CE Act that was enacted in line with the spirit of the Constitution. It might be a valid law, until it is repealed. Otherwise also, entry No 97 might take care of the validity of CE Act. Hence, social media seems to have blown the issue out of proportion as per my personal opinion.

rrkothapally rrkothapally 19/09/2016

 

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