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UTTAR PRADESH SALES TAX ACT, 1948 - Section 3AAAA 240 UTTAR PRADESH TRADE TAX ACT, 1948 - Section 2(e-1) 197 - Section 2(h) 253, 255, 258 - Section 3 193 - Section 15A 258 Contents vii FOUNDER EDITOR : U.K. BHARGAVA � EDITOR : RAKESH BHARGAVA � HONY. CONSULTING EDITOR : V.S. DATEY � Goods & Services Tax Cases Fortnightly comes in Four Volumes, Subscription for January to December 2010 is Rs. 1750. Single copy Rs. 150 only. � Goods & Services Tax Cases Fortnightly is published on 5th and 20th of Every Month. Non-receipt of part must be notified within 60 days of the due date. � Address your editorial and subscription correspondence to : Taxmann Allied Services (P.) Ltd., 59/32, New Rohtak Road, New Delhi-110 005. Phone : 91-11-45562222 Fax : 91-11-45562223. � Printed and Published by Amit Bhargava on behalf of Taxmann Allied Services (P.) Ltd. and Printed at Tan Prints (India) Pvt. Ltd., 44 Km. Mile Stone, National Highway, Rohtak Road, Village Rohad, Distt. Jhajjar (Haryana) and Published at 59/32, New Rohtak Road, New Delhi-110 005 - Editor : Rakesh Bhargava � Material published in this part is the exclusive copyright property of Taxmann Allied Services (P.) Ltd. and cannot be reproduced or copied in any form or by any means without written permission of the Publisher. � Editors do not necessarily agree with the views expressed by authors of articles/features. Views so expressed are the personal views of author(s). � This publication is sold with the understanding that authors/editors and publishers are not responsible for the result of any action taken on the basis of this work nor for any error or omission to any person, whether a purchaser of this publication or not. All disputes are subject to jurisdiction of the Delhi High Court. � Email:sales@taxmann.com Website: http//www.taxmann.com MODE OF CITATION [2010] 1 GST. . . (. . .) TOTAL PAGES INCLUDING COVER 140 GOODS & SERVICES TAX CASES ❑ JANUARY 20 - FEBRUARY 4, 2010 ◆ 9
2010] Comments of DoR on First Discussion Paper on GST 129 COMMENTS OF THE DEPARTMENT OF REVENUE (DoR) ON THE FIRST DISCUSSION PAPER ON GST Sr. Para No. Issues Comments of the No. of the DoR Discussion Paper 1 2 3 4 1. 3.1 It is important to take note of the significant administrative issues involved in designing an effective GST model in a federal system with the objective of having an overall harmonious structure of rates. Together with this, there is a need for upholding the powers of Central and State Governments in their taxation matters. Further, there is also the need to propose a model that would be easily implementable, while being generally acceptable to stakeholders. Agreed. 2. 3.2 Keeping in view the report of the Joint Working Group on Goods and Services Tax, the views received from the States and Government of India, a dual GST with defined functions and responsibilities of the Centre and the States is recommended. An appropriate mechanism that will be binding on both the Centre and the States should be worked out whereby the harmonious rate structure along with the need for further modification could be upheld, if necessary with a collectively agreed Constitutional Amendment. 3. 3.2(i) The GST shall have two components: one levied by the Centre (hereinafter referred to as Central GST), and the other levied by the States [hereinafter referred to as State GST]. Rates for Central GST and State GST should be prescribed appropriately, reflecting revenue considerations and acceptability. This dual GST model would be implemented through multiple statutes (one for CGST and a SGST statute for every State). However, the basic features of law such as chargeability, definition of taxable event and taxable person, measure of levy including valuation provisions, basis of classification etc. should be uniform across these statutes as far as practicable. Dual GST model with appropriate binding mechanism to harmonise the various important aspects of the GST like rate structure, taxation base, exemption etc. between Centre and States is agreed. Agreed. In addition, IGST on inter-State transactions should be levied by the Centre. SGST on imports should also be levied and collected by the Centre. Centre should pass on SGST collection on imports to concerned States on the destination principle. GOODS & SERVICES TAX CASES ❑ JANUARY 20 - FEBRUARY 4, 2010 ◆ 11
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