Skip to main content
← back
Informative

Supreme Court upholds Constitutional Validity of Section 5A, Kerala GST Act and Section 7A of Tamil Nadu GST Act

Update / Judgement Date

13 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Supreme Court upheld the constitutional validity of Section 5A of the Kerala GST Act and Section 7A of the Tamil Nadu GST Act, dismissing challenges to these state-specific GST provisions. This significant judgment reinforces the taxation powers granted to states under the overarching GST framework while ensuring a consistent approach to indirect taxation across the country.