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 the 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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in schedule and collected in such manner as may be prescribed. Thus, in case of intra-state supplies of goods and/ or services following taxes would be imposed simultaneously: CGST by Union Parliament; and SGST by State Government. Meaning of intra-State supplies of goods and/ or services is explained in Section 3A of the IGST Act. As per the said section, intra-state supply means a supply where location of the supplier and place of supply are in the same state. On the other hand Section 4 of the IGST Act is the charging Section for levy of tax (called the Integrated Goods and Services Tax) on all supplies of goods and/ or services, made in the course of Inter-State trade or commerce. Meaning of inter-state supply of goods and/ or services
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