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of <h1>Constitutional Amendment Needed for GST to Enable Comprehensive Taxation by Centre and States on Goods and Services</h1> The introduction of GST requires a Constitutional Amendment because the existing Constitution delineates taxing powers between the Centre and States, with the Centre taxing services and goods up to production, and States taxing the sale of goods. Neither can tax the supply of goods and services comprehensively, nor can States tax imports. To enable the Centre to tax sales and States to levy service taxes and taxes on imports, amendments are necessary. This ensures a unified GST structure while maintaining the federal balance of power between the Centre and States.
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