Goods & Services Tax (GST): Constitutionality
The Republic of India got its independence in 1947, and its Constitution was formally enacted in the year 1950. The state of India, in order to remove the cascading effect of indirect taxes, sought to reform its existing tax structure. It launched a new tax regime on July 01, 2017 having ended a variety of central and state imposed indirect taxes, GST. More than 160 states have implemented this taxation system, most of them being developed nations. Therefore, with the Constitution (122nd Amendment) (GST) Bill 2014, amends were made in the Constitution & The Constitution (One Hundred and First Amendment) Act, 2016, introduced Goods & Services in India. A single window tax was therefore imposed under the name of Goods and Services Tax (“GST”). The newly developed tax structure was a four set of enactments, i.e. Central GST Act, 2017; Integrated GST Act, 2017; Union Territory GST Act, 2017 and GST (Compensation to States) Act, 2017
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