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    <title>Why does introduction of GST require a Constitutional Amendment?</title>
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    <description>The Constitution currently separates taxation powers between Centre and States, with the Centre able to tax services and goods up to production and the States able to tax sale of goods. No express power exists for either tier to levy a tax on the supply of goods and services, and States lack authority to tax imports. A constitutional amendment is therefore necessary to empower both levels to tax supply of goods and services, grant States appropriate service and import taxation powers, and provide for consequential mechanisms to ensure federal fiscal harmony.</description>
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    <pubDate>Fri, 11 Dec 2015 18:16:33 +0530</pubDate>
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      <title>Why does introduction of GST require a Constitutional Amendment?</title>
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      <description>The Constitution currently separates taxation powers between Centre and States, with the Centre able to tax services and goods up to production and the States able to tax sale of goods. No express power exists for either tier to levy a tax on the supply of goods and services, and States lack authority to tax imports. A constitutional amendment is therefore necessary to empower both levels to tax supply of goods and services, grant States appropriate service and import taxation powers, and provide for consequential mechanisms to ensure federal fiscal harmony.</description>
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