FEATURES OF CONSTITUTION AMENDMENT ACT (CAA)
Taxation powers distributed between Centre & States
Centre levies duty on manufacture (except alcohol for human consumption)
Centre levies services tax
Centre levies CST (retained by originating States) on interState sales
State levies VAT on intra-State sales
State levies Entry tax / Octroi/ Luxury tax, etc.
CAA required for assigning concurrent powers to Centre and States to levy GST on all supplies
Centre levies duty on manufacture (except alcohol for human consumption)
Centre levies services tax
Centre levies CST (retained by originating States) on interState sales
State levies VAT on intra-State sales
State levies Entry tax / Octroi/ Luxury tax, etc.
CAA required for assigning concurrent powers to Centre and States to levy GST on all supplies
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