Tag: GST
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Levy and Collection of Tax – Constitutional Foundation and Legislative Evolution
Introduction Section 9(1) of the Central Goods and Services Tax Act, 2017 (“CGST Act”) is the principal charging provision governing the levy and collection of tax. Like every fiscal statute, GST derives its enforceability not merely from the existence of taxable transactions but from a valid charging section enacted under constitutional authority. While Section 7…
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The GST Vision – “One Nation, One Tax”
Before understanding how GST functions, it is essential to understand how the Constitution distributes taxation powers in India. India follows a quasi-federal structure with a strong Centre, and the power to levy taxes is constitutionally divided between: This distribution is primarily governed by Article 246 of the Constitution read with Schedule VII. Article 246 –…
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GST – Introduction and Constitutional Provisions
Whenever we discuss any law in India—especially tax laws—it is essential to begin at the very foundation: the Constitution of India. No law, including the Goods and Services Act (GST) can exist independently of the Constitution. Every statute, rule, or regulation must trace its authority back to it. This is why constitutional validity is not…