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Impact Of GST On State Local Body Taxes




Eunice Tryphena. J, Advocate at Madras High Court, India


ABSTRACT


The Goods and Services Tax is touted as India's most important indirect tax reform. GST aims to streamline the indirect tax system and eliminate the chain of taxes. The 2016 Constitutional Law (101st amendment) provides a constitutional framework for implementing GST. This amendment gives both the center and the state simultaneous authority to collect GST. Under the newly added Section 246A, both the House of Representatives and the Legislature have the simultaneous authority to collect GST and enact appropriate legislation to implement them. Changes in the constitutional framework and the work of the GST Council will have a significant impact on the state government's financial autonomy.


Keywords: GST, Impact on states, Changes, states local body taxes, Judicial interpretations on GST.


Indian Journal of Law and Legal Research

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Abbreviation: IJLLR

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ISSN: 2582-8878

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Website: www.ijllr.com

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Accessibility: Open Access

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License: Creative Commons 4.0

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All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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