Supreme Court Upholds Validity of State Compensation Cess Under GST Act, 2017; Not Colorable Legislation.
Case-Laws
GST
Validity of the Goods and Services Tax (Compensation to States) Act, 2017 – State compensation cess is “with respect to” goods and services tax, it is a tax. – It is not a colourable legislation – Levy of Compensation to States Cess is an increment to goods and services tax which is permissible in law.
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