https://www.taxtmi.com/acts?id=24278 Article 246A confers concurrent authority on Parliament and State Legislatures to enact laws imposing central tax (CGST) and state tax (SGST) or union territory tax (UTGST), while read with Article 269A Parliament has exclusive power to legislate for the integrated tax (IGST) on inter state trade and commerce. en-us Mon, 03 Apr 2017 14:13:08 +0530 Tue, 04 Apr 2017 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24278 Article 246A confers concurrent authority on Parliament and State Legislatures to enact laws imposing central tax (CGST) and state tax (SGST) or union territory tax (UTGST), while read with Article 269A Parliament has exclusive power to legislate for the integrated tax (IGST) on inter state trade and commerce. Act-Rules Bills Mon, 03 Apr 2017 14:13:08 +0530 https://www.taxtmi.com/acts?id=24278