A Critical Analysis Of GST In India

Varun S Hagargi B.A. L.L.B (Hons), Alliance School of Law, Alliance University, Bangalore

ABSTRACT

Every citizen of India their duty to pay the goods and services tax GST and they pay it in the form of indirect tax. So, this paper deals with the reason for emergence of the article 279(1) of the amended constitution and critical analysis of goods and services tax amendments and its nature and scope, whether it is useful for the citizens or not, how does it work in the federal system and also the collective articles on the good and services tax as per the Indian constitution. And about how was the pre-structure of GST in India.

Keywords: Goods and services tax, administration, taxation, constitution.

Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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