Tax subsumption under GST: prioritize indirect taxes tied to supply, ensure free flow of input tax credit and revenue fairness. Only taxes that are primarily indirect and related to the supply of goods or services, forming part of the transaction chain from import/manufacture/provision to consumption, were subsumed. The exercise prioritized enabling the free flow of tax credit across intra State and inter State transactions and excluded levies not specifically related to supply, while seeking 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 taxes tied to supply, ensure free flow of input tax credit and revenue fairness.
Only taxes that are primarily indirect and related to the supply of goods or services, forming part of the transaction chain from import/manufacture/provision to consumption, were subsumed. The exercise prioritized enabling the free flow of tax credit across intra State and inter State transactions and excluded levies not specifically related to supply, while seeking revenue fairness between the Union and the States.
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