Recommendations of GST Council not binding on the Centre, states: SC

The Supreme Court said the Parliament and state legislatures possess equal powers to legislate on GST

The Goods and Services Tax (GST) Council’s recommendations are not binding on the Centre and the states and those have only “persuasive value”, the Supreme Court ruled in a landmark judgment on Thursday while striking down the integrated GST (IGST) levy in an ocean freight case.

The apex court further said Parliament and the state legislatures had equal powers to legislate on GST and the Council must work in a harmonious manner to achieve workable solutions between the Centre and the states.

“… the Parliament intended for the recommendations of the GST Council to only have a persuasive value, particularly