Municipal tax levies annulled or modified where GST-reallocated State List entries cover the same taxable subjects. On commencement of this Act, state-law authorizations for municipalities and similar authorities to levy taxes are annulled or modified to the extent such taxes-entry tax/octroi, tax on sale or purchase of goods, tax on advertisements, and tax on luxuries including entertainments and gambling-are the subject matter of the State List entries reallocated under the constitutional amendment establishing the GST framework.
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.
Municipal tax levies annulled or modified where GST-reallocated State List entries cover the same taxable subjects.
On commencement of this Act, state-law authorizations for municipalities and similar authorities to levy taxes are annulled or modified to the extent such taxes-entry tax/octroi, tax on sale or purchase of goods, tax on advertisements, and tax on luxuries including entertainments and gambling-are the subject matter of the State List entries reallocated under the constitutional amendment establishing the GST framework.
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