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GST : 10 POINT SERIES ON LEVY

Goods and Services Tax - GST - By: - Puneet Agrawal (Athena Law Associates) - Dated:- 25-10-2016 - LEVY OF GST Article 265 of the Constitution of India mandates that no tax shall be levied or collected except by authority of law. Charging section is .....

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e Union or by such State. Article 269A of the Constitution 101st Amendment Act empowers the Parliament to levy and collect Goods and Services tax on supplies in the course of inter-State trade or Commerce. It has been specified in Article 246A(2) of .....

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on the inter-state supplies. Accordingly, Section 7 of the draft Central Goods and Services Tax Act ( CGST Act )/ State Goods and Services Tax Act ( SGST Act ) and Section 4 of the draft Integrated Goods and Services Tax Act ( IGST Act ) has been fr .....

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