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>Article 246A Empowers Parliament, States on GST Legislation; Exclusive Parliament Authority on Inter-State Trade via Article 269A.</h1> Article 246A of the Constitution, introduced by the Constitution (101st Amendment) Act, 2016, grants concurrent powers to Parliament and State Legislatures to legislate on Goods and Services Tax (GST), covering central tax (CGST), state tax (SGST), and union territory tax (UTGST). Clause 2 of Article 246A, in conjunction with Article 269A, provides Parliament with exclusive authority to legislate on inter-State trade or commerce, specifically concerning integrated tax (IGST).
TaxTMI 
TaxTMI 
