No legal requirement for any further clarification in
 GST Notifications: Finance Ministry 

   

Clearing the uncertainty over levy
 of excise duty, the Finance 
Ministry has said that there is 
no "legal infirmity" in the 
notifications issued by the 
government with regard to
 the GST Constitution Amendment
 Act. Revenue Secretary 
Hasmukh Adhia has stated
 that there is no legal requirement
 for any further clarification or 
notification issued for the
 Constitution (One Hundred and 
First Amendment) Act, 2016. 
He further said that the law
 department has confirmed 
that there appears to be 
no authorised requirement to issue any further clarification or notification in this regard.

There was some confusion following the notification with regard to amendment of Entry 84 of the Union List
 following which the Centre can levy excise only on petroleum crude, high-speed diesel, petrol and natural gas.
 Doubts were being raised on legality of levying excise duty by the Centre on various commodities till
 implementation of the goods and services tax (GST) from April 1, 2017.

Entry 84 of the Union List of the Constitution allowed the Centre to levy excise duty on tobacco and
 other goods with the exception of potable alcohol, opium and narcotic drugs, but after the government
 on September 16 notified certain provisions of the Act it t was speculated whether the government 
could legally collect excise duty till the day GST, which will subsume excise duty in addition to service tax 
and other levies, is implemented. However some other views  are that the notifications are legally correct
 as the Centre has the power under Entry 97 of the Union List to levy taxes on goods which are not 
mentioned in any List under the Seventh Schedule of the Constitution. Entry 97 says the Centre will
 have powers on any other matter not enumerated in List II or List III, including any tax not mentioned in 
either of those lists. List II under the Seventh Schedule of the Constitution deals in subjects on which
 states have legislative powers while List III is the concurrent list wherein both the Centre and states
 can make laws
.