Goods and Services Tax (GST) will replace all central as well as state taxes by a single tax. GST will subsume various Central indirect taxes, including the Central excise duty,Countervailing duty, Service tax, etc. It also subsumes State Value Added Tax(VAT), Octroi and entry tax, Luxury tax, etc. Petroleum products like kerosene, naphtha and LPG will be under GST, while five items, including crude oil, natural gas, aviation fuel, diesel and petrol have been excluded. Alcohol for human consumption will be out of GS
The State Executive has temporary law-making power in emergent situations under the Constitution of India. And the Governor is the head of the State Executive. So, the ordinance making power confers on him by the Constitution itself. But this is not a discretionary power. The ordinance making power of the Governor is co-extensive with the legislative power of the State Legislature to make laws. He can promulgate ordinances only on the subjects on which the State Legislature has power to make laws under the Constitution.
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