Goods and Services Tax and Constitutional Dimension in India
Lead author · Corresponding
Joydip Ghosal
Research Scholar at Department of Law, University of Calcutta, Kolkata, India
Abstract
The Goods and Services Tax (GST) in India represents a major indirect tax reform, rooted in significant constitutional changes introduced by the Constitution (One Hundred and First Amendment) Act, 2016. This landmark amendment fundamentally altered the fiscal authority of both the central and state governments, paving the way for the establishment of a unified national market. The implementation of GST reflects a critical advancement in the tax architecture in India, aimed at streamlining the taxation process and enhancing economic efficiency across the country. The study examines the impact of the aforementioned amendment in India.
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