Validity of the Goods and Services Tax (Compensation to States) Act, 2017 - State compensation cess is...

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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