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    <title>Cess levied under Goa Cess Act is valid and not subsumed by the GST Laws</title>
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    <description>The cess under the Goa Rural Improvement and Welfare Cess Act is a targeted local levy for rural infrastructure and welfare; there is no GST Council decision or repeal under the GGST Act removing the Goa Cess Act from force, and therefore the cess is not subsumed by GST laws and remains legally enforceable.</description>
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      <title>Cess levied under Goa Cess Act is valid and not subsumed by the GST Laws</title>
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      <description>The cess under the Goa Rural Improvement and Welfare Cess Act is a targeted local levy for rural infrastructure and welfare; there is no GST Council decision or repeal under the GGST Act removing the Goa Cess Act from force, and therefore the cess is not subsumed by GST laws and remains legally enforceable.</description>
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