Goods and services tax power: Parliament and States share legislative competence, Parliament exclusive for inter state supplies. A special constitutional provision grants Parliament and, subject to a specified exception, State Legislatures power to legislate on goods and services tax, while reserving exclusive parliamentary power where supplies occur in the course of inter State trade or commerce; operative commencement of certain GST provisions is linked to the date recommended by the designated recommending mechanism.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Goods and services tax power: Parliament and States share legislative competence, Parliament exclusive for inter state supplies.
A special constitutional provision grants Parliament and, subject to a specified exception, State Legislatures power to legislate on goods and services tax, while reserving exclusive parliamentary power where supplies occur in the course of inter State trade or commerce; operative commencement of certain GST provisions is linked to the date recommended by the designated recommending mechanism.
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