
GST Council Recommendations On Rates Binding On Centre & States, Supreme Court Judgment Doesn't Alter This Position : Centre To Rajya Sabha
Live LawThe Minister of State for Finance Pankaj Chaudhary has informed Rajya Sabha that the recommendations of the GST council regarding the rates of Goods and Services Tax are binding on the Centre and the States and that the Supreme Court' judgment in Union of India & Anr. In Mohit Minerals case, the Supreme Court held that the GST council recommendations are not binding on the Parliament and the State Legislatures. The Court also held that the Government while exercising its rule-making power under the provisions of the CGST Act and IGST Act is bound by the recommendations of the GST Council. Likewise, the power of the Central Government to exempt goods or services or both from levy of tax shall be exercised on the recommendations of the GST Council under Section 6 of the IGST Act.
History of this topic

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A timely reminder: The Hindu Editorial on Supreme Court’s GST verdict
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