Good and Service Tax (GST)

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

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