https://www.taxtmi.com/article/detailed?id=5966 The amendment creates a constitutional basis for Goods and Services Tax by inserting Article 246A and Article 269A to allocate legislative power and to provide for levy, collection and apportionment of GST on inter State supplies, empowers Parliament to frame place of supply rules, omits service tax Article 268A, adjusts Articles 248, 249, 250, 268, 269, 270 and 271 for GST treatment, establishes a Goods and Services Tax Council under Article 279A with specified membership, weighted voting and recommendation functions, and provides transitional, compensation and presidential 'removal of difficulties' powers to facilitate implementation. en-us Wed, 24 Dec 2014 17:03:51 +0530 Wed, 04 Feb 2015 18:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5966 The amendment creates a constitutional basis for Goods and Services Tax by inserting Article 246A and Article 269A to allocate legislative power and to provide for levy, collection and apportionment of GST on inter State supplies, empowers Parliament to frame place of supply rules, omits service tax Article 268A, adjusts Articles 248, 249, 250, 268, 269, 270 and 271 for GST treatment, establishes a Goods and Services Tax Council under Article 279A with specified membership, weighted voting and recommendation functions, and provides transitional, compensation and presidential 'removal of difficulties' powers to facilitate implementation. Articles Goods and Services Tax - GST Wed, 24 Dec 2014 17:03:51 +0530 https://www.taxtmi.com/article/detailed?id=5966