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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 a must in any taxing statute for the purpose of levy and collection of tax. Article 246A of the Constitution 101st Amendment Act empowers Parliament and the legislature of every state, to make laws with respect to Goods and Services Tax imposed by th .....

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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 framed. Section 7 is the charging section for imposition of CGST and SGST on intra-State supplies of goods and services. The said section provides that: CGST/ SGST shall be levied on all intra-State supplies of goods and services at the rate specified .....

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