No advertisement tax in view of omitting entry No.55 in List II of Schedule VIII to the Constitution and consequent promulgation of GST Act, 2017

Raheel Communication Vs Commissioner Mahanagara Palike (Karnataka High Court) Conclusion: Consequent upon the 101st amendment to the Constitution certain taxes including the taxes and advertisement which were levied by the respective States and the Union were subsumed into goods and service tax. The authority to levy tax which was available under entry No.55 List II (State List) of the Seventh Schedule to the Constitution had been omitted. Consequently, the inferior corporate bodies of the State did not have power to levy and collect the tax on advertisement. Held: Assessees were all carrying ...