QUESTION

RULE 149. Prohibition against sale on holidays (corresponding section 79) No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place . Provide the proper clarification towards Rule 149 of CGST Act wherein probhit the sale on which on holiday, including Sunday, Local Holiday and holiday announced by the Government(s).

ANSWER

FACTS OF THE CASE:

Clarification of Rule 149 of CGST Act i.e. Prohibition against sale on holidays.

LAW APPLICABLE:

CGST RULE 149

No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.

INTERPRETATION:

The words used in Rule 149 i.e. Sale under this Chapter. The Chapter XVIII is related to Demand and Recovery.
Therefore in view of above this rule is related to recovery of demand by sale of goods u/r 144 and sale of movable or immovable property u/r 147 and is not related to any other type of sale.

CONCLUSION:

Rule 149 prohibits only sale of goods and movable and immovable property for recovery of demand on Sunday or other general holidays recognized by the Government. It does not prohibits any other sale in normal course of business. (Reply dt. 25/05/2022)