https://www.taxtmi.com/caselaws?id=422141 A Municipal Corporation may levy advertisement tax or fee despite GST, because GST applies to the supply of goods or services while the municipal levy arises from permission or licence to erect, exhibit, or use advertisement hoardings. The levies attach to different taxable events and rest on distinct legal bases, so there is no overlap or impermissible double taxation. The municipal power to impose the charge is traceable to the statutory municipal scheme and its constitutional footing, and the absence of any challenge to the underlying municipal provision leaves the levy unaffected. GST therefore does not oust the municipal taxation power. en-us Thu, 21 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422141 A Municipal Corporation may levy advertisement tax or fee despite GST, because GST applies to the supply of goods or services while the municipal levy arises from permission or licence to erect, exhibit, or use advertisement hoardings. The levies attach to different taxable events and rest on distinct legal bases, so there is no overlap or impermissible double taxation. The municipal power to impose the charge is traceable to the statutory municipal scheme and its constitutional footing, and the absence of any challenge to the underlying municipal provision leaves the levy unaffected. GST therefore does not oust the municipal taxation power. Case-Laws GST Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422141