Validity of the Goods and Services Tax (Compensation to States) ...

Case Laws GST

October 4, 2018

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.

View Source

← Previous Next →

Validity of the Goods and Services Tax (Compensation to States) ...

Case Laws GST

October 4, 2018

You may also like:

Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT BILL, 2018

Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

Crediting proceeds of cess to Fund - Section 10 of the GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 as amended.

Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as...

The Clean Energy Cess and States Compensation Cess are entirely different from each other, payment of Clean Energy Cess was for different purpose and has no bearing or...

Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)

State Goods and Services Tax Acts (SGST Acts, 2017)

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

Calculation and release of compensation. - Section 7 of the GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 - Name of CBEC changed to CBIC

Levy of service tax on ATM interchange fees received by State Bank of Hyderabad from SBI for deploying its ATMs in the shared network, and on notional consideration for...

Refund of service tax to include education cess - Education Cess is levied and collected as percentage of service tax, when and wherever service tax is NIL by virtue of...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Quick Updates: