GST Cess: What is the legal permissibility of levying a cess over and above the tax

The legal permissibility of levying a cess over and above GST has been a source of constant debate, which has amplified in importance and relevance in the past few weeks. To begin with, the Supreme Court (SC) recently passed a judgment upholding the constitutional validity of GST Compensation Cess and observed that the Centre has the power to levy such a cess. Though, at present, no other ces…