Title: All Acts enacted by the Parliament since the introduction of the Indian Short Titles Act, 1897 carry a long and a short title. The long title, set out at […]
GST-Goods and Service Tax - 257. page
Goods and Services Tax Act – GST Law
Short title, extent and commencement
Short title, extent and commencement : (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India except the […]
Timeline – GST Enactments
Timeline – GST Enactments : After receiving presidential assent on 12th April, 2017 the following enactments came into force with effect from 1st July, 2017 The Central Goods and Services […]
Other Important Clauses
Other Important Clauses Parliament shall on the recommendation of the GST Council, provide for compensation to the States for loss of revenue arising on account of implementation of the GST […]
Other Amendments
Other Amendments : Sl No Article Provision as it stood prior to 101st Constitutional Amendment Amendment 248 Parliament has exclusive power to make any law with respect to any matter […]
GST Council Meetings
GST Council Meetings :
Article 286 – Restrictions on the States to impose tax
Article 286 – Restrictions on the States to impose tax : Prior to amendment, the clause restricted the states to impose taxes on sale or purchase of goods. Now […]
GST Council – Article 279A
GST Council – Article 279A : Article 279A provides for constituting a council called the Goods and Services Tax council within 60 days from date of commencement of 101st Constitution […]
GST Council can make recommendations on the following:
GST Council can make recommendations on the following: The taxes, cesses and surcharges that may be subsumed; The goods and services that may be subjected to or exempted from GST; […]
Article 246A – Power to impose GST [New Provisions]
Article 246A – Power to impose GST [New Provisions] :