GST : Levy of Central Excise duty on tobacco and tobacco products is constitutionally valid even after implementation of GST by Constitution 101st Amendment Act as Central Excise duty and GST are levied under different sources of power and fields of legislation and do not overlap i.e., excise duty is on manufacture and GST is levied on supplyGST : Levy of Central Excise duty on tobacco and tobacco products is constitutionally valid even after implementation of GST by Constitution 101st Amendment Act as Central Excise duty and GST are levied under different sources of power and fields of legislation and do not overlap i.e., excise duty is on manufacture and GST is levied on supplywww.taxmann.com Latest Case LawsRead More
