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It means a person on whose behalf an agent carries on the business of supply or receipt of goods or […]

It means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and

Article 368 has been amended to include Article 279A also within its purview. Consequently, at least two-thirds of the majority

Article 279A of the Constitution empowers the President to constitute a joint forum of the Centre and States namely, Goods

Article 286 which restrains the States from framing laws for imposition of any tax on the sale or purchase of

The terms Goods and Service Tax, services and State have been defined under respective clauses of Article 366 as follows:

Article 271 empowers Parliament to increase any of the duties, or taxes referred to in articles 269 or 270. It

Article 270 is amended to provide for distribution of the goods and services tax between the Centre and the States,

Newly inserted article 269A. Levy and collection of goods and services tax in course of inter-State trade or commerce. (1)

Service tax was levied in 1994 under the residual Entry 97 of the Union list. Article 268A was inserted by