One India, One Tax

The Supreme Court’s observations on the GST Council’s recommendations could majorly upset the One India, One Tax regime

- Rajat Mishra

THE SUPREME COURT RULING MIGHT SET THE STAGE FOR A LONG BATTLE OF ATTRITION OVER AN ALREADY EMBATTLED TAX

THE UNIFIED TAXATION REGIME envisaged in the goods and services tax (GST) might be in need of a makeover, after the Supreme Court said that the recommendations of the GST Council are not binding on the Centre and states, and hold persuasive value. A bench led by Justice D.Y. Chandrachud held that the central government and states have simultaneous powers to legislate on GST.