https://www.taxtmi.com/article/detailed?id=6251 The constitutional amendment establishes concurrent legislative power for GST via insertion of Article 246A and creates a joint federal forum under Article 279A-the GST Council-to coordinate a dual GST structure where CGST and SGST apply to intra-state transactions and IGST to inter-state supplies, subsuming specified Central and State indirect taxes and providing for input tax credit flow and IGST apportionment. en-us Fri, 08 May 2015 14:35:13 +0530 Fri, 08 May 2015 14:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6251 The constitutional amendment establishes concurrent legislative power for GST via insertion of Article 246A and creates a joint federal forum under Article 279A-the GST Council-to coordinate a dual GST structure where CGST and SGST apply to intra-state transactions and IGST to inter-state supplies, subsuming specified Central and State indirect taxes and providing for input tax credit flow and IGST apportionment. Articles Goods and Services Tax - GST Fri, 08 May 2015 14:35:13 +0530 https://www.taxtmi.com/article/detailed?id=6251