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GST Council’s recommendations are not binding on either the Centre or the states: SC

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GST Council’s recommendations are not binding on either the Centre or the states: SC

The Gujarat High Court, while passing a judgment, had held that ‘Integrated Goods and Services Tax (IGST) cannot be levied by the central government on marine goods from Indian importers. Recently, the Supreme Court has upheld this decision of the Gujarat High Court.

Facts from other courts-

  • The recommendations of the GST Council are ‘conclusive’ in nature, and these recommendations are not binding on the ‘Central and State Governments’.
  • According to Article 246A, Parliament and state legislatures have “equal, simultaneous and unique powers” to make laws on ‘GST’.

Implications of this decision:

The apex court’s decision will have far-reaching implications on several other matters in which the state government does not agree with the decision of the ‘GST Council’, especially in the light of the ‘compensation period’ ending in June.

Role of GST Council in this decision

The term ‘advising and making recommendations on GST issues’ is clearly defined. It is clearly the jurisdiction of the central and state legislatures to accept the advice of the GST Council and pass appropriate amendments to the law.

What is GST (Goods and Services Tax -GST)?

  • Goods and Services Tax i.e. GST is a single tax levied on the supply of goods and services from the producer to the consumer.
  • It is a ‘destination based’ tax unlike the current ‘taxation scheme’.

Source – The Hindu

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