Category: Uncategorized
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GST Under the Constitution: Object, Event & Legislative Architecture
Understanding GST requires us to revisit a foundational constitutional principle: Every tax must clearly identify(1) the Object of Taxation and(2) the Event of Taxation This distinction was emphasized by the Constitution Bench in the Godfrey Phillips (Luxury Tax) case, and it remains crucial in understanding GST. 1️⃣ Object vs Event of Taxation Under GST Step…