RECENTLY, while dealing R with a case of GST on ocean freight, the Supreme Court pronounced an important judgment covering the scope, authority, and limitations of the GST Council. The Court apprehended that the Council's suggestions are mere recommendations having only persuasive value and are not binding on central and state governments.
The GST system was devised in July 2017 to incorporate indirect taxes on manufacturing, the provision of services, sale of goods, state entry, etc, under a single taxable entity. In addition, the GST Council was established to offer a level playing ground between states and the centre. The GST Council is a constitutional body founded to provide guidance and suggestions on issues of GST. Also, it was expected to counterbalance either the centre or the states trying to overshadow each other and to help settle disagreements.
Since its implementation, GST has been a topic of discussion on social media, in memes, films, public discourses, and among professionals. Many consider the GST Council as the supervillain of the tax world. However, the Constitution did not bestow such commanding control to the Council. Although the Council nurtures cooperative federalism, Article 279A of the Constitution mentioned that the GST Council can make only recommendations. While many experts trusted that these are not binding, states have respected its decisions in letter and spirit.
But it has run into rough weather. The Gujarat High Court had pronounced that the levy of IGST on ocean freight under the reverse charge mechanism on the importer was unconstitutional. Recently, in its milestone judgment in the case of Mohit Minerals, the Supreme Court upheld the verdict of the Gujarat High Court. It also scrutinised the range and territory of Articles 246A and 279A.
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