https://www.taxtmi.com/caselaws?id=368234 Parliament was competent to enact the Goods and Services Tax (Compensation to States) Act, 2017 because the Constitution, read with Article 246A and the related amendment provisions, permitted a compensatory cess to raise funds for revenue loss from GST implementation. The Act was not contrary to the Constitution (One Hundred and First Amendment) Act, 2016 and was not colourable legislation, since it operated within the constitutional GST framework. A compensation cess could also be levied in addition to GST on the same taxable event because the two imposts served different legal purposes. No statutory right existed to set off Clean Energy Cess already paid against compensation cess. en-us Wed, 03 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368234 Parliament was competent to enact the Goods and Services Tax (Compensation to States) Act, 2017 because the Constitution, read with Article 246A and the related amendment provisions, permitted a compensatory cess to raise funds for revenue loss from GST implementation. The Act was not contrary to the Constitution (One Hundred and First Amendment) Act, 2016 and was not colourable legislation, since it operated within the constitutional GST framework. A compensation cess could also be levied in addition to GST on the same taxable event because the two imposts served different legal purposes. No statutory right existed to set off Clean Energy Cess already paid against compensation cess. Case-Laws GST Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368234