Tax subsumption under GST: prioritize indirect supply taxes and ensure free flow of input tax credit across states. Subsumption prioritized taxes that are indirect taxes on the supply of goods or services and those forming part of the transaction chain from import/manufacture/provision to consumption; levies not specifically related to supply were excluded. The design required enabling the free flow of tax credit across intra and inter State transactions and aimed to maintain revenue fairness between the Union and the States.
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.
Tax subsumption under GST: prioritize indirect supply taxes and ensure free flow of input tax credit across states.
Subsumption prioritized taxes that are indirect taxes on the supply of goods or services and those forming part of the transaction chain from import/manufacture/provision to consumption; levies not specifically related to supply were excluded. The design required enabling the free flow of tax credit across intra and inter State transactions and aimed to maintain revenue fairness between the Union and the States.
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