ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Compensation to Cantonment Boards for Revenue Loss on Account of GST

The introduction of the goods and services tax has resulted in a subsummation of taxes like local body tax, which used to be collected by “local authorities.” Consolidation of tax base under the GST by including various taxes of union, state and local governments resulted in a single tax base. On the consolidated tax base, both union and state governments collect GST concurrently. Since the tax base of LBT is subsumed under the GST, the demand for compensation by the local authorities (including cantonment boards) is justified. Unless there is assignment of new tax handles to local authorities, it is perpetual revenue loss for them.



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Updated On : 13th Jan, 2020

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