Maharashtra defies Centre on GST; CBIC circulars not automatically applicable in state

Are states now defying the Centre's authority on GST matters? A recent circular issued by Department of GST in Maharashtra clearly indicates that the state will have a last say on applicability of a circular issued by the Central Board of Indirect Taxes and Customs (CBIC).  A circular issued on 12 January 2021 by the Office of the Commissioner of State Tax, Maharashtra, says that whenever CBI…