GST legislation: Central, Integrated and State laws must be enacted before the tax can be imposed. Enactment of separate Central GST, Integrated GST and State GST laws, grounded in constitutional legislative competence, is required; these ordinary bills ... Summary
GST legislation: Central, Integrated and State laws must be enacted before the tax can be imposed.
Enactment of separate Central GST, Integrated GST and State GST laws, grounded in constitutional legislative competence, is required; these ordinary bills must be passed by a simple majority, and the GST levy may begin only after Parliament and the respective State Legislatures enact the GST statutes.
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