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<h1>Goods and Services Tax rollout requires constitutional amendment and state ratification before enactment and technical readiness.</h1> The document emphasises that implementing the Goods and Services Tax requires a sequence of legal and administrative steps: passage of the constitutional amendment through the Upper House and ratification by at least half the state legislatures, followed by enactment of the GST law; additionally, the Centre and States must agree on tax rates and modalities and establish an IT backbone to integrate central and state indirect taxes.