There is a cloud of confusion on the fact that whether professional tax will be covered under the Goods and Service Tax or GST. But amidst this confusion people are forgetting about Article 276 of the constitution of India. Article 276 of The Constitution of India states "there shall be levied and collected a tax on profession, trades, callings and employments in accordance with the provisions of this Act. Every person engaged in any profession, trade, calling or employment and falling under one or the other of the classes mentioned in the second column of the Schedule shall be liable to pay to the State Government tax at the rate mentioned against the class of such persons in the third column of the said Schedule. Provided that entry 23 in the Schedule shall apply only to such classes of persons as may be specified by the State Government by notification from time to time.” Using this Article the states levy professional tax.
In Goods and Service Tax, the amendment has been made by inserting an Article 246A. Article 276 has been kept intact. Thus there will be no changes in the standing and applicability of professional tax.
Get Artitax-West Bengal Professional Tax Mobile App and be free from headache of counting tax and filing return https://play.google.com/store/apps/details?id=appinventor.ai_kapoor_Chiku.Artitaxgooglke
In Goods and Service Tax, the amendment has been made by inserting an Article 246A. Article 276 has been kept intact. Thus there will be no changes in the standing and applicability of professional tax.
Get Artitax-West Bengal Professional Tax Mobile App and be free from headache of counting tax and filing return https://play.google.com/store/apps/details?id=appinventor.ai_kapoor_Chiku.Artitaxgooglke
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