GST Council recommendations not binding on Centre and states: Supreme Court ruling may impact GST provisions

The Supreme Court has ruled that the GST Council recommendations are not binding on the Centre and the states, and are only ‘persuasive, in a landmark judgement that may impact the landscape of GST provisions under judicial review. The Parliament and state legislatures possess equal powers to legislate on GST, the Supreme Court said, upholding the judgement of the Gujarat High Court in Ocean Freig…