GST Provision denying credit of Excise Duty paid on Capital Goods in Transit as on 1st July 2017 is Valid: Gujarat HC [Read Judgment]

A two-judge bench of the Gujarat High Court has upheld the constitutional validity of the provisions of section 140 (5) of the Central Goods and Services Tax (CGST) Act, 2017 and clarified that the provision denying the credit of excise duty paid on capital goods which were in transit as on 01.07.2017, post GST rollout, […]

The post GST Provision denying credit of Excise Duty paid on Capital Goods in Transit as on 1st July 2017 is Valid: Gujarat HC [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.

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