Recommendations of GST Council not binding on Centre, States but worth considering: Court

Recommendations of GST Council not binding on Centre, States but worth considering: Court

New Delhi: The Supreme Court on Thursday said the recommendations of the Goods and Services Tax (GST) Council are not binding on the Center and states, though they are important to consider. The top court said that both Parliament and state legislatures have the power to make laws on GST and the recommendations of the council are the result of a collaborative dialogue between the Center and the states.

The Court observed that the GST Council is not just a constitutional body confined to the indirect tax system, but also an important focal point for promoting federalism and democracy. A bench of Justices DY Chandrachud, Surya Kant and Vikram Nath rejected the Centre's contention that the recommendations of the GST Council are binding on the legislature and the executive.

The bench also said that the central and state governments have powers to make laws on GST but the council should work in a cohesive manner to achieve a workable solution. The court said that according to Article 246A, the Parliament and the state legislature have equal powers to make laws on matters of taxation. Under Article 246A, the Center and the State have been treated equally, while Article 279 states that the Center and the States cannot function independently of each other.

The bench said that there is no such provision in the GST Act of 2017 which deals with the conflict between the laws of the Center and the states and whenever such circumstances arise, the council gives appropriate advice to them. The court gave this decision while upholding a decision of the Gujarat High Court.

A Gujarat court had held that the Integrated GST (IGST) cannot be levied on importers for marine goods under 'reverse charge'. The bench said that the recommendations of the GST Council are not binding on the Center and the states for the reason that the removal of Article 279B and the insertion of Article 279(1) by the Constitution Amendment Act 2016 indicates that the intention of the Parliament was to make the recommendations. . The GST Council is just a motivator, as the GST regime was intended to promote cooperative federalism. The bench observed that fiscal federalism is one of the important features of Indian federalism and the statement of objectives and reasons for the 2014 Amendment Bill, parliamentary reports and speeches indicate that Articles 246A and 279A of the Constitution provide for cooperative federalism between states and the Centre. were introduced with the aim of promoting harmony.

In a 153-page judgment penned by Justice Chandrachud, the bench observed that the Center has a unanimous vote in the GST Council and also the absence of an adverse provision in Article 246A shows that the recommendations of the GST Council cannot be binding. .

The judgment further said, "Therefore, the argument that if the recommendations of the GST Council are not binding, the entire structure of GST will collapse, it is not sustainable.

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From looks to features, these affordable premium hatchback cars have nothing to do with it! Price Below 6.50 Lakh

From looks to features, these affordable premium hatchback cars have nothing to do with it! Price Below 6.50 Lakh

At present, compact and small SUV vehicles are the craze in the country, most people are preferring these SUV models with a sporty look instead of hatchback cars. But if you are one of those people who prefer a better hatchback car rather than a small SUV, then there are many such cars in the premium segment, which are no less than compact SUV vehicles in terms of looks, features, and technology. Today we will tell you about some such special premium hatchback cars in this article which are very low in price, but they have no match in features and looks. So let's know about these cars


1) Tata Altroz:

Tata Motors' premium hatchback car Altroz, which the company named after being inspired by a sea bird, could prove to be the most affordable one for you. The good thing is that this car comes with both petrol and diesel engine options. The company has used a 1.2 litres naturally aspirated petrol engine (86PS/113Nm) and a 1.2-litre turbo petrol engine (110PS/140Nm) in it. On the other hand, its diesel variant gets a 1.5-liter engine that generates 90PS of power and 200Nm of torque. This engine comes mated to a 5-speed manual and 6-speed dual-clutch auto (DCA) transmission gearbox.


In terms of features, this car gets features like a 7-inch touchscreen infotainment system, cruise control, semi-digital instrument cluster, ambient lighting, and connected car tech. Apart from this, the company has also taken great care of safety in this car. Safety features like dual front airbags, ISOFIX child seat anchors, auto park lock (DCT only), and rear parking sensors are available in this car.

Price: Rs 6.20 lakh to Rs 10.15 lakh
Mileage: Petrol - 18Kmpl, Diesel - 25Kmpl

2) Maruti Suzuki Baleno:

Maruti Suzuki recently introduced a new facelift model of its premium hatchback car Baleno, which has used many upgraded features and technology in this new car. People also like this look and design very much, experts believe that this car is the most economical in its segment on the basis of features. This car comes only with a petrol engine, the company has used a 1.2-liter capacity DualJet petrol engine in this car which generates 90PS of power and 113Nm of torque. This engine comes mated to a 5-speed manual and automatic (AMT) gearbox.

The engine gets idle-start/stop technology instead of the mild-hybrid technology used earlier. The Maruti Baleno also gets segment-first features such as a heads-up display and a 360-degree camera. Other features on the car include LED projector headlights, an Arkamys-tuned sound system, a reversing camera, a 9-inch touchscreen infotainment system with Apple CarPlay and Android Auto, and cruise control. Also included are auto climate control, push-button start/stop, and keyless entry. Its safety kit includes six airbags, ESP (Electronic Stability Control), hill hold assist, ISOFIX mount, and ABS with EBD.

Price: Rs 6.49 lakh to Rs 9.71 lakh
Mileage: Manual 22.35kmpl, Automatic 22.94kmpl

3) Toyota Glanza:

Under an agreement between Japanese carmaker Suzuki and Toyota, the two automakers share vehicle platforms and technology with each other. Toyota Glanza premium hatchback based on Maruti Suzuki's Baleno will also be a better option for you. This car comes with a dual toll interior as well as a 1.2-liter petrol engine. This car is available in a total of four variants. Its dual-jet petrol engine generates 90PS of power and 113Nm of torque. Normally this car gives a mileage of up to 22 km.


In terms of features, this car is very great, the company has introduced Connected Car Tech (Telematics), a 9-inch touchscreen system with voice assistance, a heads-up display, 360-degree camera, auto climate with rear AC vents in this car. Features like control and cruise control have been given. On the other hand, safety is also good in this car, the safety kit includes rear parking sensors, hill hold assist (AMT only), ABS with EBD, ISOFIX child seat anchors, and up to six airbags. Compared to Baleno, this car gets more warranty and Toyota is much better in terms of service.

Price: Rs 6.53 lakh to Rs 9.91 lakh
Mileage: 22Kmpl

4) Honda Jazz:

Honda Cars India's finest premium hatchback car Jazz is one of the most popular and best-selling cars in its segment. The special look and features of this car attracted a lot of youth. Although buyers of this car are less necessary due to the high price, this car is an unmatched example of power and performance. Its current model has been in sale since 2015, and in the year 2020, the company also gave it a mild update, but it lacks some such features which are seen in cars in today's time.

Coming in three trims, this premium hatchback is powered by a 1.2-liter dual-jet Pratol engine that generates 90PS of power and 110Nm of torque. This engine comes mated to a 5-speed manual and 7-speed CVT transmission gearbox. Honda has equipped the premium hatchback with a sunroof, cruise control, LED headlamps and fog lamps, and paddle shifters (CVT variants only). It also gets a 7-inch touchscreen infotainment system with Android Auto and Apple CarPlay, Auto AC, and 15-inch alloy wheels.

I get. Standard safety features include dual front airbags, rear parking sensors, and ABS with EBD.

Price: Rs 7.92 lakh to Rs 10.22 lakh
Mileage: 16 to 17Kmpl

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