https://www.taxtmi.com/article/detailed?id=8195 The article explains that the Supreme Court upheld the Compensation to States Act, 2017 as within Parliament's legislative competence, finding the power to levy a compensation cess consistent with the constitutional GST amendment and Article 270. The Court held the compensation cess to be a distinct impost permissible alongside GST and rejected the claim that it amounted to double taxation. It further held that Clean Energy Cess paid earlier is not available as a set off against Compensation Cess because the two levies serve different purposes and the statute provides no credit. en-us Tue, 09 Oct 2018 06:35:46 +0530 Tue, 09 Oct 2018 06:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8195 The article explains that the Supreme Court upheld the Compensation to States Act, 2017 as within Parliament's legislative competence, finding the power to levy a compensation cess consistent with the constitutional GST amendment and Article 270. The Court held the compensation cess to be a distinct impost permissible alongside GST and rejected the claim that it amounted to double taxation. It further held that Clean Energy Cess paid earlier is not available as a set off against Compensation Cess because the two levies serve different purposes and the statute provides no credit. Articles Goods and Services Tax - GST Tue, 09 Oct 2018 06:35:46 +0530 https://www.taxtmi.com/article/detailed?id=8195