Goods and services tax allocation: central levy on inter State supplies with apportionment and preservation of state GST powers. Extends the GST constitutional framework to Jammu and Kashmir by inserting articles that allocate GST legislative competence between the State and Parliament, establish Union levy and apportionment for inter State supplies, and create the Goods and Services Tax Council with specified composition, weighted voting, functions, dispute resolution and a mandatory concurrence requirement for Council decisions affecting Jammu and Kashmir, while preserving powers under section 5 and providing transitional and difficulty removal provisions.
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Provisions expressly mentioned in the judgment/order text.
Goods and services tax allocation: central levy on inter State supplies with apportionment and preservation of state GST powers.
Extends the GST constitutional framework to Jammu and Kashmir by inserting articles that allocate GST legislative competence between the State and Parliament, establish Union levy and apportionment for inter State supplies, and create the Goods and Services Tax Council with specified composition, weighted voting, functions, dispute resolution and a mandatory concurrence requirement for Council decisions affecting Jammu and Kashmir, while preserving powers under section 5 and providing transitional and difficulty removal provisions.
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