Different States-Different Rates? Dark Days For GST?

The Supreme Court bench presided over by Justice DY Chandrachud, has in the case pertaining to the levy of service tax and integrated GST on ocean freight held that the recommendations of the GST Council are not binding on the centre or the states. Experts opine that the Supreme Court judgment could divide the country further economically and politically. By rendering the recommendations of the GST Council non-binding, the constitutionally mandated institution, which was carefully designed by the legislature, has been knowingly or unknowingly dismantled in a single stroke.