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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

Section 20 of the IGST Act lists matters of the CGST Act that apply to integrated tax. Which of the following is listed there together with 'advance ruling'?

Appeals and revision is listed alongside advance ruling in section 20 of the IGST Act. Both are CGST matters applied mutatis mutandis to integrated tax. Composition levy and cess rates are not part of that list.

  1. AAppeals and revisionCorrect
  2. BComposition levy
  3. CTransitional credit under the Customs Act
  4. DCompensation cess rates

Explanation

Section 20 of the IGST Act lists items (xviii) advance ruling and (xix) appeals and revision side by side. Composition levy and compensation cess rates do not appear in the list.

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