The question (12 marks)
Explain the dual model on which the goods and services tax is built in India, the role and powers of the Council, and the mechanism by which the same supply chain is taxed without the tax becoming a cost. (12 marks)
MU Module IV, the constitutional frame of GST, the Council and the dual structure; pack ch. 04.
Plan your answer on paper before you look at the authorities — issue first, then the rule, then apply it to these facts.
It tests Unit 4 · GST and Maharashtra Profession Tax of Law of Taxation.
Authorities you will need
- Articles 246A, 269A and 279A, Constitution of India
- Sections 9, 10, 11 and 16 of the Central Goods and Services Tax Act
- Sections 5, 16, 17 and 20 of the Integrated Goods and Services Tax Act
- Section 9(1), Maharashtra Goods and Services Tax Act
- Section 17(5), Central Goods and Services Tax Act
- Article 286, Constitution of India
How an answer is marked
A full-marks answer names the issue in one line, states the rule with its section, cites the authority, applies it to these facts and concludes — in that order. The app's model answer for this question is written in exactly that shape, with a checklist to mark your own attempt against.