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Legislative Framework - GST - Levy and Collection - GST

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..... e trade or commerce. 1.2 Article 269A (1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Explanation.-For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of Ind .....

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Legislative Framework - GST - Levy and Collection - GST

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..... 1.3.1 Constitute a Council to be called the Goods and Services Tax Council. with the following members, namely: a) The Union Finance Minister........................Chairperson; b) The Union Minister of State in charge of Revenue or Finance.................Member; c) The Minister in charge of Finance or Taxation or any other Minister nominated by each State Government..........................Members. 1.3.2 The Goods and Services Tax Council shall make recommendations to the Union and the State .....

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Legislative Framework - GST - Levy and Collection - GST

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