GST supersession of state taxation: State laws authorizing levies on State List entries are annulled or modified. Implementation of the Goods and Services Tax displaces specified state and local taxation powers by annulling or modifying statutory provisions that authorize levy and collection of taxes, cesses or surcharges to the extent those levies fall within the fiscal subject-matter transferred to the Union under the constitutional amendment enabling GST. The provision operates from the date of commencement and excises particular municipal provisions from the Puducherry Municipalities Act, 1973, removing municipal taxation powers that duplicate or conflict with GST.
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.
GST supersession of state taxation: State laws authorizing levies on State List entries are annulled or modified.
Implementation of the Goods and Services Tax displaces specified state and local taxation powers by annulling or modifying statutory provisions that authorize levy and collection of taxes, cesses or surcharges to the extent those levies fall within the fiscal subject-matter transferred to the Union under the constitutional amendment enabling GST. The provision operates from the date of commencement and excises particular municipal provisions from the Puducherry Municipalities Act, 1973, removing municipal taxation powers that duplicate or conflict with GST.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
