Law4u - Made in India

How are disputes between states resolved under GST?

10-Apr-2025
GST

Answer By law4u team

1. Nature of Disputes: - Disputes may arise between states over the place of supply, apportionment of revenue, or sharing of GST collected. - Conflicts can also occur between the central government and state governments over interpretation of GST laws. 2. Resolution Mechanism Under GST Act: - The GST Council is the primary body responsible for resolving disputes related to GST. - It includes representatives from the central government and all state governments. 3. Dispute Resolution Committee (DRC): - Established under the GST Act to specifically handle disputes between states. - The committee aims to resolve issues amicably before they escalate to litigation. 4. Adjudication by GST Council: - The GST Council may constitute a mechanism or framework for resolving inter-state disputes. - It tries to achieve consensus through discussions and recommendations. 5. Judicial Intervention: - If the GST Council fails to resolve the dispute, states can approach the Supreme Court under Article 131 of the Indian Constitution. - The Supreme Court has original jurisdiction over disputes between states or between the Centre and states. 6. Examples of Disputes: - Disagreement over place of supply concerning goods and services provided across state borders. - Issues related to Integrated GST (IGST) distribution between states.

Answer By Anik

Dear Client, Disputes between States under the GST regime are resolved through mechanisms established under the Goods and Services Tax Council and constitutional provisions. Relevant Legal Provisions: Article 279A of the Constitution establishes the GST Council, which consists of the Union Finance Minister (Chairperson), State Finance Ministers, and other nominated members. The GST Council is the primary body for resolving disputes relating to GST implementation and interpretation between the Union and States or between States. Dispute Resolution Mechanism: Section 11 of the IGST Act, 2017 provides that if any dispute arises with respect to the place of supply, the matter can be referred to the GST Council. While no formal tribunal exists solely for inter-State GST disputes, the GST Council has powers to recommend solutions or form committees for adjudication. Judicial Review: In cases where GST Council mechanisms are insufficient, parties may approach the Supreme Court under Article 131 for resolving inter-State disputes (e.g., Karnataka v. Kerala on tax sharing). I hope this answer helps. In case of future queries, please feel free to contact us. Thank you.

GST Verified Advocates

Get expert legal advice instantly.

Advocate Suresh Babu C

Advocate Suresh Babu C

Criminal, High Court, Civil, Consumer Court, Anticipatory Bail, GST, Motor Accident, Family

Get Advice
Advocate Vipul Vaibhav

Advocate Vipul Vaibhav

Anticipatory Bail, Banking & Finance, Bankruptcy & Insolvency, Civil, Cheque Bounce, Breach of Contract, Divorce, Cyber Crime, Documentation, GST, Family, Domestic Violence, High Court, Insurance, Immigration, Labour & Service, Landlord & Tenant, Motor Accident, R.T.I, Recovery, Property, Supreme Court, Succession Certificate, Arbitration, Court Marriage, Customs & Central Excise

Get Advice
Advocate Tanuj Varshney

Advocate Tanuj Varshney

GST, Tax, Banking & Finance, Corporate, Cyber Crime

Get Advice
Advocate Lokesh Kumar

Advocate Lokesh Kumar

Anticipatory Bail, Arbitration, Armed Forces Tribunal, Bankruptcy & Insolvency, Banking & Finance, Breach of Contract, Cheque Bounce, Child Custody, Civil, Consumer Court, Corporate, Court Marriage, Customs & Central Excise, Criminal, Cyber Crime, Divorce, Documentation, GST, Domestic Violence, High Court, Immigration, Insurance, International Law, Labour & Service, Landlord & Tenant, Media and Entertainment, Medical Negligence, Motor Accident, Muslim Law, NCLT, Patent, Property, R.T.I, Recovery, RERA, Startup, Succession Certificate, Supreme Court, Tax, Trademark & Copyright, Wills Trusts, Revenue, Family

Get Advice
Advocate Pushpendra Mishra

Advocate Pushpendra Mishra

Cheque Bounce, Anticipatory Bail, Criminal, Family, Divorce, Child Custody, Consumer Court, Civil, R.T.I, Motor Accident, Cyber Crime, High Court, Documentation, Recovery, GST, RERA, Succession Certificate, Domestic Violence, Supreme Court

Get Advice
Advocate Muddam Venkatesham

Advocate Muddam Venkatesham

Anticipatory Bail, Arbitration, Armed Forces Tribunal, Bankruptcy & Insolvency, Banking & Finance, Breach of Contract, Cheque Bounce, Child Custody, Civil, Consumer Court, Corporate, Court Marriage, Customs & Central Excise, Criminal, Cyber Crime, Divorce, Documentation, GST, Domestic Violence, Family, High Court, Immigration, Insurance, International Law, Labour & Service, Landlord & Tenant, Media and Entertainment, Medical Negligence, Motor Accident, Muslim Law, NCLT, Patent, Property, R.T.I, Recovery, RERA, Startup, Succession Certificate, Supreme Court, Tax, Trademark & Copyright, Wills Trusts, Revenue

Get Advice
Advocate A Narendra

Advocate A Narendra

Anticipatory Bail, Arbitration, Armed Forces Tribunal, Bankruptcy & Insolvency, Banking & Finance, Breach of Contract, Cheque Bounce, Child Custody, Civil, Consumer Court, Corporate, Court Marriage, Customs & Central Excise, Criminal, Cyber Crime, Divorce, Documentation, GST, Domestic Violence, Family, High Court, Immigration, International Law, Labour & Service, Landlord & Tenant, Media and Entertainment, Medical Negligence, Motor Accident, Muslim Law, NCLT, Patent, Property, R.T.I, Recovery, RERA, Startup, Succession Certificate, Trademark & Copyright, Wills Trusts, Revenue, Insurance, Tax

Get Advice
Advocate Shivam D Somaiya

Advocate Shivam D Somaiya

Breach of Contract, Cheque Bounce, Child Custody, Civil, Consumer Court, Corporate, Court Marriage, Divorce, GST, Domestic Violence, Family, Insurance, Labour & Service, Motor Accident, Property, R.T.I, Tax, Wills Trusts, Revenue, Cyber Crime, High Court, Muslim Law

Get Advice
Advocate Sagar Vijay Dhivare

Advocate Sagar Vijay Dhivare

Anticipatory Bail, Arbitration, Armed Forces Tribunal, Bankruptcy & Insolvency, Banking & Finance, Breach of Contract, Cheque Bounce, Child Custody, Civil, Consumer Court, Corporate, Court Marriage, Customs & Central Excise, Criminal, Cyber Crime, Divorce, Documentation, GST, Domestic Violence, Family, High Court, Immigration, Insurance, International Law, Labour & Service, Landlord & Tenant, Media and Entertainment, Medical Negligence, Motor Accident, Muslim Law, NCLT, Patent, Property, R.T.I, Recovery, RERA, Startup, Succession Certificate, Supreme Court, Tax, Trademark & Copyright, Wills Trusts, Revenue

Get Advice
Advocate Rakesh Kumar Gupta

Advocate Rakesh Kumar Gupta

Criminal,Civil,Family,Motor Accident,Succession Certificate,Cheque Bounce,Consumer Court,GST,

Get Advice

GST Related Questions

Discover clear and detailed answers to common questions about Breach of Contract. Learn about procedures and more in straightforward language.