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        Question 19 - How are the legislative steps being taken for CGST and SGST?

        FAQ [OLD] on Goods and Services Tax (GST) - (December 2015)
        Chapter FAQ

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        Constitutional amendment for GST initiated as Joint Working Group to draft legislation enabling central and state GST frameworks. A Joint Working Group of central and state officials has been constituted to prepare, in a time-bound manner, draft legislation for a constitutional amendment to enable separate Central GST (CGST) and State GST (SGST) and to provide the legal foundation for allocation of fiscal and regulatory competence.
                          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 GST initiated as Joint Working Group to draft legislation enabling central and state GST frameworks.

                                A Joint Working Group of central and state officials has been constituted to prepare, in a time-bound manner, draft legislation for a constitutional amendment to enable separate Central GST (CGST) and State GST (SGST) and to provide the legal foundation for allocation of fiscal and regulatory competence.


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