Constitutional amendment enabling concurrent GST levy empowers Centre and States to levy and collect goods and services tax. The Constitution was amended by the Constitution (One Hundred and First Amendment) Act, 2016 to enable a concurrent framework: Article 246A expressly empowers the Centre and the States to levy and collect the Goods and Services Tax, thereby permitting both levels of government to tax the same base and facilitating a unified GST regime.
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 enabling concurrent GST levy empowers Centre and States to levy and collect goods and services tax.
The Constitution was amended by the Constitution (One Hundred and First Amendment) Act, 2016 to enable a concurrent framework: Article 246A expressly empowers the Centre and the States to levy and collect the Goods and Services Tax, thereby permitting both levels of government to tax the same base and facilitating a unified GST regime.
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