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    <title>The ‘GST’ Constitution Amendment Bill, (No. 192 of 2014) – Facilitating GST Law (An Analysis)</title>
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    <description>The Bill makes Goods and Services Tax a concurrent subject while giving Parliament exclusive power over supplies in the course of inter state trade or commerce, provides for levy and collection of integrated GST by the Government of India with apportionment to Union and States on recommendations of the Goods and Services Tax Council, empowers Parliament to frame place of supply principles, establishes the GST Council to make binding recommendations on rates, exemptions and model laws by weighted voting, and revises constitutional schedules and transitional, compensation and temporary additional tax provisions to support implementation.</description>
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      <description>The Bill makes Goods and Services Tax a concurrent subject while giving Parliament exclusive power over supplies in the course of inter state trade or commerce, provides for levy and collection of integrated GST by the Government of India with apportionment to Union and States on recommendations of the Goods and Services Tax Council, empowers Parliament to frame place of supply principles, establishes the GST Council to make binding recommendations on rates, exemptions and model laws by weighted voting, and revises constitutional schedules and transitional, compensation and temporary additional tax provisions to support implementation.</description>
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