Why does introduction of GST require a Constitutional Amendment?

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 2015)<br>Q 18: Why does introduction of GST require a Constitutional Amendment? Ans: The Constitution provides for delineation of power to tax between the Centre and States. While the Centre is e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Moreover, the Constitution also does not empower the States to impose tax on imports. Therefore, it is essential to have Constitutional Amendments for empowering the Centre to levy tax on sale of good....