The recommendation of the Goods and Services Tax Council (GST Council) made to States provides that States shall levy State Goods and Services Tax on ‘intra-State supply’ as defined in section 8 of the Integrated Goods and Services Tax Act, 2017. In my personal opinion, such recommendation is not in conformity of scheme of levy of goods and services tax (hereinafter referred to as GST) provided in the Constitution of India (hereinafter referred to as the Constitution). I am also of the view that while recommending Draft Model GST Laws to the Union and the States, GST Council should not have gone beyond the provisions of the Constitution. Provisions of the Constitution are also binding on the GST Council.
Source Taxguru
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