Good and Service Tax (GST)

It means a claim to any debt, other than a debt secured by mortgage of immovable property or by hypothecation […]

Consideration in relation to the supply of goods or services or both includes: any payment made or to be made,

It includes – (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not

It means (a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution. (b) a “Municipality” as

It means, — (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of

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