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BASIC CONCEPTS OF GST (PART- 13) - Constitutional Amendment for GST

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 21-3-2016 - What is proposed Constitutional Amendment A newly inserted article 246A in the Constitution shall provide for special provision with respect to GST. According to the Bill, .....

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to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. Clause 269A Goods and services tax on supplies in the course of inter-State trade or co .....

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ply of goods or services, or both in the course of import into the territory of India shall be deemed to be supply of goods or services, or both in the course of inter-state trade or commerce. Parliament may, by law, formulate the principles for dete .....

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red and Twenty-second Amendment) Act, 2014, by order, constitute a Council to be called the Goods and Services Tax Council. Clause 279A The Goods and Services Tax Council shall make recommendations to the Union and the States on- the taxes, cesses an .....

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inciples of levy, apportionment of integrated Goods and Services Tax and the principles that govern the place of supply; the threshold limit of turnover below which goods and services may be exempted from goods and services tax; the rates including f .....

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and Kashmir, Manipur; Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and (h) any other matter relating to the goods and services tax, as the Council may decide. What will the Goods & Service Tax Council do Apart .....

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own as petrol), natural gas and aviation turbine fuel. While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the developm .....

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