GST constitutional empowerment: Centre and States authorised to concurrently levy and collect goods and services tax under Article 246A. The Constitution was amended by the one hundred and first amendment to enable concurrent taxation: Article 246A expressly empowers the Centre and the States to levy and collect a Goods and Services Tax, replacing the prior exclusive division of manufacture, sale and service taxation and facilitating a harmonised federal GST framework.
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.
GST constitutional empowerment: Centre and States authorised to concurrently levy and collect goods and services tax under Article 246A.
The Constitution was amended by the one hundred and first amendment to enable concurrent taxation: Article 246A expressly empowers the Centre and the States to levy and collect a Goods and Services Tax, replacing the prior exclusive division of manufacture, sale and service taxation and facilitating a harmonised federal GST framework.
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