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of <h1>Parliament and State Legislatures to Pass GST Bills for Implementation; Simple Majority Required, Not Two-Thirds.</h1> For the introduction of the Goods and Services Tax (GST), suitable legislation, including the Central GST Bill, Integrated GST Bill, and State GST Bills, must be passed by Parliament and State Legislatures. These bills derive their authority from the Constitution and require only a simple majority for passage, unlike constitutional amendments that need a two-thirds majority. The implementation of the GST can only begin once these laws are enacted by both Parliament and the respective State Legislatures.
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