Section 60 of CGST Act, 2017 : Section 60: Provisional Assessment

CGST Act, 2017

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Explanation using Example

Imagine a scenario where a company, XYZ Pvt. Ltd., is importing a new type of biodegradable plastic material to manufacture eco-friendly packaging. The tax rate and valuation of this new material are uncertain due to its innovative nature and lack of precedent in the market.

XYZ Pvt. Ltd. requests the proper officer to pay Goods and Services Tax (GST) on a provisional basis. They submit a written application explaining their inability to determine the exact tax rate and valuation ...

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