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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, the following important clauses of the Bill are worth noting: Clause 246A The Legislature of every State shall have power to make laws with respect to goods and services tax imposed by the Union or by such State. Parliament will have exclusive power .....

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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 determining the place of supply, and when a supply of goods or of services, or both takes place in the course of inter-state trade or commerce. Clause 279A The President shall, within sixty days from the date of commencement of the Constitution (One Hund .....

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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 floor rates with bands of goods and services tax; any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster; special provision with respect to the States of Arunachal Pradesh, Assam, Jammu .....

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