Municipal advertisement tax remains valid after GST where the levy rests on a separate licence-based taxable event.

A Municipal Corporation may levy advertisement tax or fee despite GST, because GST applies to the supply of goods or services while the municipal levy arises from permission or licence to erect, exhibit, or use advertisement hoardings. The levies attach to different taxable events and rest on distinct legal bases, so there is no overlap or impermissible double taxation. The municipal power to impose the charge is traceable to the statutory municipal scheme and its constitutional footing, and the absence of any challenge to the underlying municipal provision leaves the levy unaffected. GST therefore does not oust the municipal taxation power.

---

---

Issues: Whether a Municipal Corporation can levy advertisement tax or fee after the introduction of GST, and whether such levy conflicts with GST so as to render the demand notice unsustainable.

Analysis: GST operates on the supply of goods or services, whereas the municipal levy arises from the permission or licence to erect, exhibit, or use advertisement hoardings. The two levies attach to different taxable events and therefore do not overlap. The municipal power to levy advertisement tax or fee is traceable to the statutory scheme governing municipalities and is supported by the constitutional position concerning municipal taxation. The absence of any challenge to the relevant municipal provision also leaves the levy intact. The Court rejected the plea of double taxation because the liabilities arise from distinct transactions and different legal bases.

Conclusion: The Municipal Corporation is competent to levy advertisement tax or fee, and the GST regime does not oust that power.

---