Unit V · Law of Taxation

Constitutional scheme, supply and levy under the CGST Act

Study aid only. Confirm statute numbers with the current bare Act and the official OU LL.B. (3-YDC) 2024–25 syllabus PDF.

Statute sections

Act / instrument	Section	Name
Constitution of India	246A	Special provision for GST
Constitution of India	269A	Levy and collection of GST in the course of inter-State trade
Central Goods and Services Tax Act, 2017	7	Scope of supply
Central Goods and Services Tax Act, 2017	9	Levy and collection

(2022) 10 SCC 700 · Supreme Court of India

GST can be levied only on a taxable supply; delegated notifications cannot create a levy the Act does not authorise.

(2020) 74 GSTR 481 (Guj) · Gujarat High Court

A second GST on ocean freight in a CIF import was held to lack statutory foundation.