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<h1>Joint Working Group Drafting Constitutional Amendment for Unified CGST and SGST Implementation</h1> A Joint Working Group, formed on September 30, 2009, includes officials from both Central and State Governments. This group is tasked with drafting legislation for a Constitutional Amendment concerning the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST). The aim is to prepare the draft legislation in a time-bound manner to facilitate the implementation of these taxes, ensuring a unified approach to taxation across different jurisdictions.