The explanation issued by CG in light of section 19 that it still has the power to levy indirect taxes might cover up states but counts out all the UT's.
Has the Central Govt. Lost its power to levy Excise, Service Tax & CST from 16th September 2016 due the Notification No. SO2986(E), dated 16 September 2016
Live Course on Invoice Management System (IMS) - 2nd Batch(With Recording)