The Supreme Court on Wednesday upheld the validity of the Goods and Services Tax (Compensation to States) Act of 2017 for levy and collection of tax on inter-State supply of goods or services or both by the Centre. The court also upheld the legality of the Goods and Services Tax Compensation Cess Rules, which also came into existence last year. The 2017 Act subsumed various indirect taxes, Central and States’ surcharges and cess as far as they are related to supply of goods and services, both within and outside the States. A Bench of Justices A.K. Sikri and Ashok Bhushan confirmed the legislative competence of Parliament to enact the 2017 Act.
Source : https://www.thehindu.com/todays-paper/tp-national/sc-upholds-validity-of-gst-act/article25117185.ece
