Article 268 pertains to the duties levied by the Centre but collected and appropriated by the States. It stipulates that […]

Article 249 grants the Parliament the power to make laws with respect to a matter in the State list in

Article 248 grants the residuary powers to Parliament to make laws with respect to any matter not enumerated in the

Newly inserted Article 246A (1) Notwithstanding anything contained in Articles 246 and 254, Parliament, and, subject to clause (2), the

The Constitutional provisions hitherto had delineated separate powers for the Centre and the States to impose various taxes. Whereas the

India has a three-tier federal structure, comprising the Union Government, the State Governments and the Local Government. The power to

GST is a win-win situation for the entire country. It brings benefits to all the stakeholders of industry, Government and

Dual GST: India has adopted a Dual GST model in view of the federal structure of the country. Consequently, Centre

In the earlier indirect tax regime, a manufacturer of excisable goods charged excise duty and value added tax (VAT) on

Before we proceed with the finer nuances of Indian GST, let us first understand the basic concept of GST. GST