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The petitioners have challenged the vires ofGoods and Service Tax (Compensation to States) Act, 2017and the Notification No.01/2017 dated 28.06.2017 and No.02/2017 dated 01.07.2017 under the said Act.

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Rate of Tax — The group of petitions is identical of having challenged the vires of GST (Compensation to States) Act, 2017 and the Notification No.01/2017 dated 28.06.2017 and No.02/2017 dated 01.07.2017 under the said Act. — FC Agrawal Coal Pvt. Ltd. Vs. Union of India [2018] 5 TAXLOK.COM 110 (AAR-Maharashtra)

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