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Examining the Decisions of the GST Council and the Veracity of their Clarifications and Amendments with special reference to Food Sector
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R.R. Shree Nikesh
Student at Tamil Nadu National Law University, India
Abstract
In recent years with the litigation on indirect taxation rising, the judiciary and AARs have adopted a proactive role to pronounce significant rulings in this realm. These pronouncements are being adopted by the GST council in its further meetings in an obscure manner without proper analysis and justifications. To research in this regard the researcher has taken the amendments, clarifications, and GST meeting discussions from the 31st GST Council till the 51st GST Council into consideration. The researcher has taken the “food sector” as the sample space, as the ultimate aim of the researcher is to take this analysis to a larger set of audience, considering this, taking the food sector will make the work more feasible as it is the only sector where any layman can connect to. In the course of the research, the researcher has identified the most disputed food products and has analysed the course of ambiguities prevailing in those products.
Type
Research Paper
Information
International Journal of Law Management and Humanities, Volume 7, Issue 2, Page 166 - 179
DOI: https://doij.org/10.10000/IJLMH.117017Creative Commons
This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.
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