Legal Analysis Summary:The article critically examines the constitutional validity of GST's Input Tax Credit (ITC) provisions through the lens of Article 19(1)(g), which guarantees the right to trade. It analyzes Supreme Court precedents to assess whether GST regulations impose reasonable restrictions. The analysis suggests that while GST aims to prevent tax evasion, its complex compliance framework potentially oversteps constitutional boundaries by creating disproportionate procedural barriers for businesses. The key concern is whether the regulatory approach balances legitimate government interests with fundamental trade rights.