Dual GST model allocates concurrent taxing power to Centre and States and establishes GST Council for apportionment and rules. Dual GST model provides concurrent Union and State taxation on the supply of goods and services, encompassing transfers and free supplies; Parliament and States may legislate under Article 246A, with Parliament exclusively legislating for inter-state supplies and empowered to set place of supply principles. Inter-state GST and imports are levied and collected by the Union and apportioned between Union and States; amounts used to pay other GST liabilities are excluded from the Consolidated Fund. The GST Council coordinates recommendations on subsumptions, exemptions, model laws, apportionment, rates, thresholds and procedural rules.
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.
Dual GST model allocates concurrent taxing power to Centre and States and establishes GST Council for apportionment and rules.
Dual GST model provides concurrent Union and State taxation on the supply of goods and services, encompassing transfers and free supplies; Parliament and States may legislate under Article 246A, with Parliament exclusively legislating for inter-state supplies and empowered to set place of supply principles. Inter-state GST and imports are levied and collected by the Union and apportioned between Union and States; amounts used to pay other GST liabilities are excluded from the Consolidated Fund. The GST Council coordinates recommendations on subsumptions, exemptions, model laws, apportionment, rates, thresholds and procedural rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
