GST compensation cess

there is cap of 40% IGST in GST Act
but on tobacco 28% plus GST compensation cess exceeds 40% isn't it unconstitutional
Replies (1)
GST compensation cess is For sellers states as eailer the tax revenue is collected by origin state so as GST is destination based tax sellers state is demanding revenue from government so government of India has decided to give them GST compensation cess as there revenue

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