https://www.taxtmi.com/article/detailed?id=12155 The Amendment created a new concurrent legislative field for taxation of supplies through Article 246A and provided a limited transitional saving via Section 19 that temporarily preserved pre-existing central and state indirect tax laws and authorised their amendment or repeal. Once the Amendment took effect, states lacked competence to enact substantive VAT changes except within the temporal and substantive limits preserved by the transitional provision; amendments made after the GST commencement date that exceeded that competence were constitutionally invalid. en-us Thu, 21 Dec 2023 09:34:44 +0530 Thu, 21 Dec 2023 09:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12155 The Amendment created a new concurrent legislative field for taxation of supplies through Article 246A and provided a limited transitional saving via Section 19 that temporarily preserved pre-existing central and state indirect tax laws and authorised their amendment or repeal. Once the Amendment took effect, states lacked competence to enact substantive VAT changes except within the temporal and substantive limits preserved by the transitional provision; amendments made after the GST commencement date that exceeded that competence were constitutionally invalid. Articles Goods and Services Tax - GST Thu, 21 Dec 2023 09:34:44 +0530 https://www.taxtmi.com/article/detailed?id=12155