PETALING JAYA: The goods and services tax (GST) tribunal held that the Customs Department cannot widen or narrow the scope of GST legislation or attach additional conditions through the issuance of guidelines or its director-general’s (DG) decisions.
“As such, if the DG seeks to attach additional stipulations to the GST Act and or its accompanying orders, it is illegal, and the DG is prohibited from doing so,” according to Wong & Partners, a legal firm, in its GST update report,
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