The New Rule for GST by the Supreme Court?
The Supreme Court ruling holding the decisions of the Goods and Services Tax (GST) Council to be recommendatory, rather than binding on the Centre and the states, and that these nodes of federal power can legislate on subjects falling within their domain, brings welcome clarity on the tax. It does not undermine GST or undo the intent and purpose of the Constitution’s 101st Amendment that brought in GST. It strengthens India’s federal structure. The only damage the ruling does is to the boast that GST means one nation, one tax — in any case, GST already has seven percentage rates: 0, 3 (on gold), 5, 12, 18, 28 and 28 plus sin-good-cess.