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Why does introduction of GST require a Constitutional Amendment?

Question 18 - Frequently Asked Questions (FAQ) GST - Goods and Services Tax - Question 18 - Q 18: Ans: The Constitution provides for delineation of power to tax between the Centre and States. While the Centre is empowered to tax services 52 and goods upto the production stage, the States have the power to tax sale of goods. The States do not have the powers to levy a tax on supply of services while the Centre does not have power to levy tax on the sale of goods. Thus, the Constitution does not v .....

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