Whether Compensation Cess Is Leviable On Goods Supplied To Merchant Exporter: Gujarat High Court Asks GST Council To Decide

The  Gujarat High Court has referred a matter to the GST Council to decide on whether the compensation cess is leviable on goods supplied to merchant exporter. The Division Bench of Justices Bhargav D. Karia and D.N. Ray observed that “……..no notification is issued by the Central Government or State Government under the Compensation Cess Act and therefore, the assessee is made liabl…