Constitutional amendment for Goods and Services Tax allows staged commencement and central notification of different provisions. Establishes the Constitution (One Hundredth Amendment) Act, 2015 to enable a nationwide Goods and Services Tax regime and empowers the Central Government to notify, by Official Gazette, the date or dates on which the Act or its differing provisions shall come into force, permitting staged and differential commencement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Constitutional amendment for Goods and Services Tax allows staged commencement and central notification of different provisions.
Establishes the Constitution (One Hundredth Amendment) Act, 2015 to enable a nationwide Goods and Services Tax regime and empowers the Central Government to notify, by Official Gazette, the date or dates on which the Act or its differing provisions shall come into force, permitting staged and differential commencement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.