Dee Vee Projects Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Chhattisgarh
- Date:
- October 8, 2020
- Type:
- Advance Ruling
- Members:
- Sonal Mishra, Rajesh Singh
Subject
Unless it is explicitly stated, a piece of legislation is presumed not to be intended to have a retrospective operation
Summary
As per the rules of interpretation, unless it is explicitly stated, a piece of legislation is presumed not to be intended to have a retrospective operation. In the case of a notification, if the effective date is not written, the effect of the amendi…
Judgement
M/s Dee Vee Projects limited, Korba Chhattisgarh (GSTIN-22AAECD46198219) (hereinafter also referred to as the applicant) has filed an applicOtion U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling on :- 1. What is rote of lax applicable to the composite supply of works contract as defined in clause (.119) of Section 2 of Central Goods and Services Act, 2017 (The A…