Harmonized GST structure ensures uniform tax framework and development of a harmonized national market across jurisdictions. Guiding principle of the GST Council is the harmonization of GST across the Federation to achieve a uniform tax architecture and an integrated market, requiring alignment between the Centre and States and among States so that tax design, rates, classifications and compliance mechanisms operate coherently and prioritize a harmonized structure of GST and a harmonized national market for goods and services.
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.
Harmonized GST structure ensures uniform tax framework and development of a harmonized national market across jurisdictions.
Guiding principle of the GST Council is the harmonization of GST across the Federation to achieve a uniform tax architecture and an integrated market, requiring alignment between the Centre and States and among States so that tax design, rates, classifications and compliance mechanisms operate coherently and prioritize a harmonized structure of GST and a harmonized national market for goods and services.
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