https://www.taxtmi.com/article/detailed?id=6751 The constitutional amendment creates a framework where States may make laws on GST imposed by the Union or the State, while Parliament has exclusive power over supplies in the course of inter State trade or commerce. GST on inter state supplies is to be levied and collected by the Government of India and apportioned between Union and States. A Goods and Services Tax Council is constituted to recommend taxes to be subsumed, taxable goods and services, model laws, place of supply principles, threshold exemptions, rate structures, special rates, and special provisions for specified States, and to determine procedures and dispute modalities. en-us Mon, 21 Mar 2016 00:56:17 +0530 Mon, 21 Mar 2016 00:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6751 The constitutional amendment creates a framework where States may make laws on GST imposed by the Union or the State, while Parliament has exclusive power over supplies in the course of inter State trade or commerce. GST on inter state supplies is to be levied and collected by the Government of India and apportioned between Union and States. A Goods and Services Tax Council is constituted to recommend taxes to be subsumed, taxable goods and services, model laws, place of supply principles, threshold exemptions, rate structures, special rates, and special provisions for specified States, and to determine procedures and dispute modalities. Articles Goods and Services Tax - GST Mon, 21 Mar 2016 00:56:17 +0530 https://www.taxtmi.com/article/detailed?id=6751