https://www.taxtmi.com/article/detailed?id=6986 The amendment creates a constitutional framework for a nationwide goods and services tax, inserting a new head of power enabling both Parliament and State Legislatures to legislate on GST while reserving exclusive parliamentary power for inter State supplies; it establishes apportionment rules for Union collected inter State GST, mandates a Goods and Services Tax Council to recommend laws, rates and principles including place of supply, provides transitional continuity for existing State tax laws, and prescribes a temporary presidential power to remove implementation difficulties. en-us Tue, 13 Sep 2016 10:40:42 +0530 Tue, 13 Sep 2016 10:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6986 The amendment creates a constitutional framework for a nationwide goods and services tax, inserting a new head of power enabling both Parliament and State Legislatures to legislate on GST while reserving exclusive parliamentary power for inter State supplies; it establishes apportionment rules for Union collected inter State GST, mandates a Goods and Services Tax Council to recommend laws, rates and principles including place of supply, provides transitional continuity for existing State tax laws, and prescribes a temporary presidential power to remove implementation difficulties. Articles Goods and Services Tax - GST Tue, 13 Sep 2016 10:40:42 +0530 https://www.taxtmi.com/article/detailed?id=6986