https://www.taxtmi.com/article/detailed?id=6424 Clause 18 proposes a Centre levied, origin based additional tax on inter state supplies of goods (not exceeding one per cent) collected for an initial two years and assigned to the State of origin; Parliament may exclude goods and prescribe rules for place of origin determination. The levy is designed as non creditable and separate from Consolidated Fund receipts, and is critiqued as reintroducing cascading taxation, mirroring Central Sales Tax features, and potentially conflicting with clause 19's separate compensation mechanism for transitional state revenue losses. en-us Sat, 05 Sep 2015 10:51:27 +0530 Sat, 05 Sep 2015 10:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6424 Clause 18 proposes a Centre levied, origin based additional tax on inter state supplies of goods (not exceeding one per cent) collected for an initial two years and assigned to the State of origin; Parliament may exclude goods and prescribe rules for place of origin determination. The levy is designed as non creditable and separate from Consolidated Fund receipts, and is critiqued as reintroducing cascading taxation, mirroring Central Sales Tax features, and potentially conflicting with clause 19's separate compensation mechanism for transitional state revenue losses. Articles Goods and Services Tax - GST Sat, 05 Sep 2015 10:51:27 +0530 https://www.taxtmi.com/article/detailed?id=6424