https://www.taxtmi.com/forum/issue?id=110748 The constitutional amendment enabling the Goods and Services Tax establishes a unified indirect tax by subsuming central and state levies; enactment requires further parliamentary consideration, ratification by at least half of State Legislative Assemblies, presidential assent, and formation of the GST Council to determine rates. Implementation depends on passage of separate enabling statutes for the central, integrated and state components (CGST, IGST, and SGST) and coordinated state participation to operationalise the uniform tax framework. en-us Thu, 04 Aug 2016 09:09:18 +0530 Thu, 23 Jan 2025 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110748 The constitutional amendment enabling the Goods and Services Tax establishes a unified indirect tax by subsuming central and state levies; enactment requires further parliamentary consideration, ratification by at least half of State Legislative Assemblies, presidential assent, and formation of the GST Council to determine rates. Implementation depends on passage of separate enabling statutes for the central, integrated and state components (CGST, IGST, and SGST) and coordinated state participation to operationalise the uniform tax framework. Discussion-Forum GST Thu, 04 Aug 2016 09:09:18 +0530 https://www.taxtmi.com/forum/issue?id=110748