Article 246 of the Indian Constitution empowers the state governments to levy taxes on various subjects, including sales tax, excise duty, and stamp duty.

Sales tax is the main source of revenue for most state governments in India. It is a tax levied on the sale of goods and services.

Kerala has the highest sales tax rate in India, at 14.5%.

The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services. It is a destination-based tax, which means that it is levied at the point of consumption.

The GST was implemented in India on July 1, 2017.

Uttar Pradesh and Bihar have the highest GST rates in India, at 18%.

Andhra Pradesh and Telangana have the lowest GST rates in India, at 5%.

The State GST Council is a body that makes recommendations to the Central Government on GST rates and exemptions.

The State GST Council has 31 members, including the Union Finance Minister and the Finance Ministers of all the states.

The GSTN is a company that provides IT infrastructure and services for the GST.

The full form of GSTN is Goods and Services Tax Network.

The GST Appellate Tribunal is a body that adjudicates GST disputes.

The GST Appellate Tribunal has 5 members, including a Chairperson and 4 other members.

The time limit for filing an appeal with the GST Appellate Tribunal is 60 days.

The penalty for late filing of GST returns is a fine of Rs. 100 per day.