Local tax annulment: state laws authorizing municipal levies rescinded where taxes fall within specified State List entries after GST reform. The amendment removes specified clauses from the Gauhati Municipal Corporation Act, 1971 and provides that, from commencement, State law provisions ... Summary
Local tax annulment: state laws authorizing municipal levies rescinded where taxes fall within specified State List entries after GST reform.
The amendment removes specified clauses from the Gauhati Municipal Corporation Act, 1971 and provides that, from commencement, State law provisions authorizing municipalities or other local authorities to levy and collect taxes shall stand annulled, rescinded or modified to the extent those taxes comprise entry tax/octroi, tax on sale or purchase of goods, tax on advertisements, and tax on luxuries (including entertainments, amusements, betting and gambling), as reallocated by the Constitution (One Hundred and First Amendment) Act, 2016.
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