TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Levy and Collection: Parliamentary Powers Define Tax Apportionment and Inter-State Transaction Principles</h1> This constitutional provision governs the levy and collection of goods and services tax (GST) in inter-State trade or commerce. The Government of India collects the tax and apportions it between the Union and States based on Parliamentary law and recommendations from the GST Council. The provision includes specific rules about tax collection, ensuring that apportioned amounts do not form part of the Consolidated Fund of India or States, and allows Parliament to determine principles for identifying the place of supply in inter-State transactions.
TaxTMI 
