Discrepancies Amongst Provisions of GST Act 2017 – How to Read Harmoniously

The Goods and Services Tax (GST) Act 2017 is a complex piece of legislation with many provisions that are interdependent and sometimes seemingly contradictory. It is important to read these provisions harmoniously to ensure that the intent of the law is properly understood and applied.

Here are some key principles to keep in mind when trying to read the provisions of the GST Act harmoniously:

1. Start with the language of the provisions: Read the provisions carefully and pay attention to the precise wording and structure of each provision. This will help to identify any inconsistencies or conflicts that need to be resolved.

2. Consider the context: Look at the broader context of the provisions, including the purpose of the GST Act and the specific context in which the provisions are being applied. This will help to determine the intent of the law and how it should be applied in specific situations.

3. Consider the hierarchy of provisions: Some provisions may take precedence over others, depending on their hierarchy in the GST Act. For example, specific provisions may override more general provisions or provisions dealing with a particular situation may override provisions dealing with a more general situation.

4. Consider the intent of the law: The primary goal of the GST Act is to ensure a smooth and efficient implementation of GST in India. Therefore, while interpreting the provisions, the underlying intent of the law should be kept in mind to avoid any absurd or unreasonable interpretation.

5. Seek expert guidance: In case of any doubt or confusion, it is advisable to seek expert guidance from a tax professional or refer to the relevant case laws or guidance issued by the GST council.

In conclusion, reading the provisions of the GST Act harmoniously requires a careful and thoughtful approach that takes into account the specific language and context of each provision, as well as the broader intent of the law. By following these key principles, one can ensure that the GST Act is properly interpreted and applied in a manner that achieves its underlying goals.

Common discrepancies among provisions of the GST Act 2017

There are several common discrepancies or conflicts among provisions of the GST Act 2017. Here are some examples:

1. Classification of goods or services: One of the main areas of discrepancy is the classification of goods or services under different GST rate slabs. There may be differing opinions on whether a particular good or service falls under one rate slab or another, leading to inconsistencies in tax treatment.

2. Calculation of tax liability: The rules for calculating tax liability under the GST Act can be complex, and there may be conflicts or discrepancies in how different provisions are applied. For example, there may be discrepancies in the treatment of input tax credit or in the application of the reverse charge mechanism.

3. Applicability of exemptions or reduced rates: The GST Act provides for a number of exemptions and reduced rates for certain goods or services. However, there may be discrepancies in how these exemptions or reduced rates are applied in practice, leading to confusion or disputes.

4. Place of supply: The place of supply provisions in the GST Act determine where a particular transaction is considered to take place for tax purposes. However, there may be discrepancies or conflicts in how these provisions are applied in specific situations, leading to confusion or disputes.

5. Treatment of interstate transactions: The GST Act provides rules for the taxation of interstate transactions, including the payment of Integrated Goods and Services Tax (IGST). However, there may be discrepancies or conflicts in how these rules are applied, particularly in cases where there are multiple parties involved in the transaction.

In conclusion, the GST Act is a complex piece of legislation with many interdependent provisions, and discrepancies or conflicts can arise in a number of different areas. It is important to read the provisions of the Act harmoniously and seek expert guidance when needed to ensure that the law is properly interpreted and applied.

Key principles to keep in mind when reading the provisions of the GST Act harmoniously

Here are some key principles to keep in mind when reading the provisions of the GST Act harmoniously:

5. Seek expert guidance: In case of any doubt or confusion, it is advisable to seek expert guidance from a tax professional or refer to the relevant case laws or guidance issued by the GST council.

By following these key principles, one can ensure that the provisions of the GST Act are read harmoniously and that the intent of the law is properly understood and applied in practice.