Recommendations of GST Council not binding on Union & States: SC

Union of India Vs Mohit Minerals Pvt. Ltd. (Supreme Court of India)

Supreme Court Held as follows:-

(i) The recommendations of the GST Council are not binding on the Union and States for the following reasons:

(a) The deletion of Article 279B and the inclusion of Article 279(1) by the Constitution Amendment Act 2016 indicates that the Parliament intended for the recommendations of the GST Council to only have a persuasive value, particularly when interpreted alo

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