Constitutional power to levy GST: concurrent authority for central and state taxation, Parliament exclusive for inter state tax. Article 246A confers concurrent authority on Parliament and State Legislatures to enact laws imposing central tax (CGST) and state tax (SGST) or union ... Summary
Constitutional power to levy GST: concurrent authority for central and state taxation, Parliament exclusive for inter state tax.
Article 246A confers concurrent authority on Parliament and State Legislatures to enact laws imposing central tax (CGST) and state tax (SGST) or union territory tax (UTGST), while read with Article 269A Parliament has exclusive power to legislate for the integrated tax (IGST) on inter state trade and commerce.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.