Harmonization of GST ensures a unified tax structure between central and state governments and among states. The guiding principle of the GST Council is to secure harmonization of GST design and administration by prioritizing a harmonized structure of GST between the Centre and the States and among States and by promoting a harmonized national market for goods and services through uniform rules and reduced inconsistencies.
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Provisions expressly mentioned in the judgment/order text.
Harmonization of GST ensures a unified tax structure between central and state governments and among states.
The guiding principle of the GST Council is to secure harmonization of GST design and administration by prioritizing a harmonized structure of GST between the Centre and the States and among States and by promoting a harmonized national market for goods and services through uniform rules and reduced inconsistencies.
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