TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Constitutional Amendment Introduces Article 246A to Enable Concurrent GST Taxation Powers for Centre and States in India</h1> The recent amendment to the Constitution of India, specifically the Constitution (One Hundred and First Amendment) Act, 2016, was necessary to implement the Goods and Services Tax (GST). Prior to the amendment, fiscal powers were distinctly divided between the Centre and the States, with the Centre taxing the manufacture of goods and the States taxing the sale of goods. The Centre also levied service tax. To enable both the Centre and the States to levy and collect GST, Article 246A was introduced, allowing concurrent taxation powers over goods and services.
TaxTMI 
TaxTMI 
