Amply Clear That SC Elaborated Upon Constitutional Scheme Concerning GST As Per Article 279A, Council Inter Alia Makes Reco To Union & States Council Recos Implemented By Centre & States Via Normal Legislative Process GST Has Been Working On A Collaborative Institutional Mechanism Centre & States Follow Recommendations Of Council, Arrived At With Consensus SC Judgment Does Not In Any Way Lay Down Anything New Wrt Institutional Mechanism SC Doesn't Lays Down Anything Fundamentally Different To Existing Framework SC Order Doesn't Have Any Bearing On How GST Functions In India Composite Supply Comprises Of Supply Of Goods, Transportation Svc Separate Levy On 'Supply Of Services' Importer By Shipping Line Violates CGST Act.
