Dual GST aligns with fiscal federalism, preserving Centre and State taxation powers and resource-raising autonomy. Dual GST allocates concurrent taxation authority to Centre and States consistent with constitutional fiscal responsibilities, allowing each tier to retain distinct taxation powers and independent revenue-raising capacity within a coordinated framework to preserve fiscal federalism and ensure both levels can mobilise resources to meet their functions.
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.
Dual GST aligns with fiscal federalism, preserving Centre and State taxation powers and resource-raising autonomy.
Dual GST allocates concurrent taxation authority to Centre and States consistent with constitutional fiscal responsibilities, allowing each tier to retain distinct taxation powers and independent revenue-raising capacity within a coordinated framework to preserve fiscal federalism and ensure both levels can mobilise resources to meet their functions.
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