User charges for GSTN shared equally by Centre and States, apportioned by number of registered taxpayers to fund GST portal services. GSTN is a not-for-profit section 8 company with specified equity allocations among the Centre, States and private investors. Initial establishment was funded by a Government Grant-in-Aid (partly spent and balance returned) and later a commercial loan for IT setup. The approved revenue model requires user charges for GST Portal services to be paid equally by the Centre and States/UTs, with States' shares apportioned by number of registered taxpayers.
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.
User charges for GSTN shared equally by Centre and States, apportioned by number of registered taxpayers to fund GST portal services.
GSTN is a not-for-profit section 8 company with specified equity allocations among the Centre, States and private investors. Initial establishment was funded by a Government Grant-in-Aid (partly spent and balance returned) and later a commercial loan for IT setup. The approved revenue model requires user charges for GST Portal services to be paid equally by the Centre and States/UTs, with States' shares apportioned by number of registered taxpayers.
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