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Goods and Services Tax | GST Section 130 and Section 74 Cannot Duplicate Tax on Same Goods

11 Oct 2026 · 3d agoBy RAVINDRA KUMAR RASTOGISource: TaxGuru

Can GST tax be demanded twice on excess stock under Sections 130 and 74? Analysis of Article 265, Section 75(13), payments and case law. The post GST Section 130 and Section 74 Cannot Duplicate Tax on Same Goods appeared first on TaxGuru .

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Original credit: RAVINDRA KUMAR RASTOGI. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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