Siddharth Deoras, Amity University, Chhattisgarh
Introduction to Goods and Service Tax
The goods and service tax (referred as GST) is an indirect tax which replaced multiple indirect taxes which were existing under previous tax regime. The journey to implement GST in India began in January 2000 when the then prime minister Atal Bihari Vajpayee ordered to set up a committee under Asim Das Gupta to draft GST laws. 17 years later 101st amendment was passed and GST came into effect on 1st July 2017. The 101st amendment added 3 articles to the constitution namely 246A, 269A and 279A. Article 246A provides for power of state and union to make laws on GST. Article 269A provides for levy of GST2 and article 279A provides for establishment of GST council.
Article 246A empowers both the union and state to make laws with respect to the goods and services tax. Parliament can make laws on interstate trade and state legislature is empowered to make laws on intra state trade. Further Article 269A provides that GST on inter state trade shall be levied by Union and thereafter be shared among union and states. Article 279A provides for GST council which is a constitutional body set up to regulate and implement GST throughout nation.
