Levy and Collection of GST | Time of Supply | GST Revision Series | Unit 2 | Part 1

Power to levy any tax is derived from the Constitution of India. As per article 265 of
The Constitution of India no tax shall be imposed or collected except by the authority of
any Law. The charging section is the must in any Taxing Law for levy( impose) and
collection (payment) of taxes. The very basic for the charge of tax in any taxing statute
is taxable event, i.e. the point of time when tax will be imposed. Under pre GST regime,
each indirect taxes has separate taxable event (such as manufacture in case of Excise
Duty, provision of services in case of Service Tax, sale of goods in case of VAT/ CST,
etc.) Under the GST regime, the taxable event is supply of goods or services or both.

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