Where is the power to levy GST derived from?
Question 1
Bill
Levy of and Exemption from Tax
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 1. Where is the power to levy GST derived from?
Ans. Article 246A of the Constitution, which was introduced by the Constitution (101st Amendment) Act, 2016 confers concurrent powers to both parliament and state legislatures to make laws with respect to GST. However, -clause 2 of Article 246A read with Article 269A provides exclusive p
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