Tobacco and tobacco products subject to GST, while the Centre retains power to levy Central Excise duty. Tobacco and tobacco products are subject to the Goods and Services Tax, and the Central government retains authority to impose Central Excise duty on these products, allowing GST to operate as the indirect consumption tax while Central Excise remains a separate levy by the Centre.
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.
Tobacco and tobacco products subject to GST, while the Centre retains power to levy Central Excise duty.
Tobacco and tobacco products are subject to the Goods and Services Tax, and the Central government retains authority to impose Central Excise duty on these products, allowing GST to operate as the indirect consumption tax while Central Excise remains a separate levy by the Centre.
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