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Home Acts & Rules Goods and Services Tax Draft-Bills-Reports GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced] Chapters List This

GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced]

Enabling Goods and Services Tax (GST)
Clause 1 : Short title and commencement
Clause 2 : Insertion of new article 246A- Special provision with respect to goods and services tax.
Clause 3 : Amendment of article 248.
Clause 4 : Amendment of article 249.
Clause 5 : Amendment of article 250.
Clause 6 : Amendment of article 268.
Clause 7 : Omission of article 268A.
Clause 8 : Amendment of article 269.
Clause 9 : Insertion of new article 269A- Levy and collection of goods and services tax in course of inter-State trade or commerce.
Clause 10 : Amendment of article 270.
Clause 11 : Amendment of article 271.
Clause 12 : Insertion of new article 279A- Goods and Services Tax Council.
Clause 13 : Amendment of article 286
Clause 14 : Amendment of article 366
Clause 15 : Amendment of article 368.
Clause 16 : Amendment of Sixth Schedule
Clause 17 : Amendment of Seventh Schedule.
Clause 18 : Arrangement for assignment of additional tax on supply of goods to States for two years or such other period recommended by the Council.
Clause 19 : Compensation to States for loss of revenue on account of introduction of goods and services tax.
Clause 20 : Transitional provisions.
Clause 21 : Power of President to Remove Difficulties
STATEMENT OF OBJECTS AND REASONS
-MEMO : MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause STATEMENT : STATEMENT OF OBJECTS AND REASONS
 
 
 
 
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