Both the Parliament and the State Legislatures can equally legislate on matters of GST

 1,134 total views

Both the Parliament and the State Legislatures can equally legislate on matters of GST

In a significant verdict, in the case of Mohit Minerals the Supreme Court held that the recommendations of the GST council are not binding on the Union and the State Governments.
A bench led by Justice DY Chandrachud held that the Parliament intended that the recommendations of the GST Council will have persuasive value.
Importantly, the Court held that both the Parliament and the State Legislatures can equally legislate on matters of Goods and Service Tax.
The Supreme Court observed as under:
 “Recommendations of the GST council are a product of collaborative discussion. It is not imperative that one of the federal units must always possess a higher share”,

Leave a Comment

Your email address will not be published.

the taxtalk

online portal for tax news, update, judgment, article, circular, income tax, gst, notification Simplifying the tax and tax laws is the main motto of the team tax talk, solving