Understanding India's Dual GST Model: Key Articles and Legislative Powers

India's Dual GST model allows both the Centre and States to levy GST on goods and services within a State or Union Territory. GST encompasses all supplies, not just sales, including stock and branch transfers, and free supplies to related persons. Article 246A grants concurrent legislative powers to Parliament and State legislatures for GST laws, with Parliament holding exclusive power over inter-State trade. Article 269A governs GST on inter-State and import supplies, excluding these from the Consolidated Fund. The GST Council, established under Article 279A, advises on tax matters, including rates and exemptions, and requires a specific voting weightage for decisions. Article 286 restricts State taxation on inter-State and international supplies.

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