{"id":3711,"date":"2020-03-01T15:11:51","date_gmt":"2020-03-01T15:11:51","guid":{"rendered":"https:\/\/commerceiets.com\/?p=3711"},"modified":"2020-03-01T15:11:51","modified_gmt":"2020-03-01T15:11:51","slug":"constitutional-aspects-of-gst","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/constitutional-aspects-of-gst\/","title":{"rendered":"CONSTITUTIONAL ASPECT OF GST"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/constitutional-aspects-of-gst\/#CONSTITUTIONAL_ASPECTS_OF_GST\" title=\"CONSTITUTIONAL ASPECTS OF GST\">CONSTITUTIONAL ASPECTS OF GST<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/constitutional-aspects-of-gst\/#CONSTITUTION_122ND_AMENDMENT_BILL_2014\" title=\"CONSTITUTION (122ND AMENDMENT) BILL, 2014\">CONSTITUTION (122ND AMENDMENT) BILL, 2014<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/commerceiets.com\/constitutional-aspects-of-gst\/#SALIENT_FEATURES_OF_CONSTITUTION_ONE_HUNDRED_AND_TWENTY-SECOND_AMENDMENT_BILL_2014\" title=\"SALIENT FEATURES OF CONSTITUTION (ONE HUNDRED AND TWENTY-SECOND AMENDMENT) BILL, 2014\">SALIENT FEATURES OF CONSTITUTION (ONE HUNDRED AND TWENTY-SECOND AMENDMENT) BILL, 2014<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/commerceiets.com\/constitutional-aspects-of-gst\/#SEPTEMBER_2016\" title=\"SEPTEMBER 2016\">SEPTEMBER 2016<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/commerceiets.com\/constitutional-aspects-of-gst\/#DECISIONS_TAKEN_BY_GST_COUNCIL\" title=\"DECISIONS\nTAKEN BY GST COUNCIL\">DECISIONS\nTAKEN BY GST COUNCIL<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"constitutional-aspects-of-gst\"><span class=\"ez-toc-section\" id=\"CONSTITUTIONAL_ASPECTS_OF_GST\"><\/span>CONSTITUTIONAL ASPECTS OF GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>The constitutional aspects of <a aria-label=\"GST (opens in a new tab)\" href=\"https:\/\/commerceiets.com\/gst\/\" target=\"_blank\" rel=\"noreferrer noopener\">GST<\/a> is as follows:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/01\/download-71-1.jpg\" alt=\"\" class=\"wp-image-5207\"\/><figcaption><strong>CONSTITUTIONAL ASPECTS OF GST<\/strong><\/figcaption><\/figure>\n\n\n\n<p><strong>TAX STRUCTURE BEFORE GST<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Before the implementation of GST, taxation laws between the\nCentre and states were clearly demarcated. There were no overlaps between the\nfiscal powers, whatsoever. The Centre would levy tax on goods manufacture,\nexcept alcohol for consumption, narcotics, opium, etc.<\/li><li>The states had the power to charge tax on the sale of goods.<\/li><li>The Centre would levy the Central Sales Tax that was collected\nby the originating states.<\/li><li>The Centre was also levying service tax on all types of\nservices.<\/li><li>Additionally, the Centre was charging and collecting additional\nduties of customs on goods that were imported into or exported from India. This\ntax was levied in addition to the Basic Customs Duty. This additional duty of\ncustoms is referred to as Countervailing Duty (CVD) and Special Additional Duty\n(SAD) and it counter balances excise duties, state VAT, sales tax, and other\nsuch taxes.<\/li><\/ul>\n\n\n\n<p>The introduction of the\nGST regime made amendments to the Constitution so that the Centre and states\nare empowered at the same time to levy and collect GST. This concurrent\njurisdiction of the states and Centre also requires an institutional mechanism\nthat ensures joint decisions are taken about the structure and operation of\nGST.<\/p>\n\n\n\n<h3 class=\"has-text-align-left wp-block-heading\" id=\"constitution-122nd-amendment-bill-2014\"><span class=\"ez-toc-section\" id=\"CONSTITUTION_122ND_AMENDMENT_BILL_2014\"><\/span><strong>CONSTITUTION (122ND AMENDMENT) BILL, 2014<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/01\/images-22-1.jpg\" alt=\"\" class=\"wp-image-5208\"\/><figcaption><strong>CONSTITUTIONAL ASPECTS OF GST<\/strong><\/figcaption><\/figure>\n\n\n\n<p>The Union Government in third week of December, 2014 (19\nDecember, 2014) introduced Constitution (122nd Amendment) Bill, 2014 in\nParliament which when passed shall pave the way for introduction of proposed\nGoods and Service Tax (GST) in India. This is an improvised version of lapsed\n115th Amendment Bill of 2011.<\/p>\n\n\n\n<p>Contrary to the general perception amongst many quarters that\nthis Bill itself is a GST Bill, let it be very clearly understood that this is\nnot a GST Bill. In fact, GST Bill is not in sight at all at this point in time.\nWhat has been introduced is only the Constitutional Amendment Bill enabling or\nempowering the union Government to levy a tax to be called GST which it cannot\nlevy under the present Constitution. The Bill on passage would enable the\nCentral Government and the State Governments to levy GST. This tax (GST) shall\nbe levied concurrently by various states as well as Union Government. Once this\nis passed by two-third majority in the Parliament, atleast 50 per cent of the\nstates will have to pass it. Once this amendment is through, the road will be\nclear for GST Bill (and then Act), given the political will. Eventually, we\nwill then have the following taxes \u2013<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>National level GST [Central GST (CGST) and Inter-state GST\n(IGST)]<\/li><li>State Level GST (SGST)<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"salient-features-of-constitution-one-hundred-and-twenty-second-amendment-bill-2014\"><span class=\"ez-toc-section\" id=\"SALIENT_FEATURES_OF_CONSTITUTION_ONE_HUNDRED_AND_TWENTY-SECOND_AMENDMENT_BILL_2014\"><\/span><strong>SALIENT FEATURES OF CONSTITUTION (ONE HUNDRED AND TWENTY-SECOND AMENDMENT) BILL, 2014<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/01\/images-23-1.jpg\" alt=\"\" class=\"wp-image-5209\"\/><figcaption><strong>CONSTITUTIONAL ASPECTS OF GST<\/strong><\/figcaption><\/figure>\n\n\n\n<p>The Constitution (One Hundred and Twenty-Second Amendment) Bill,\n2014 was introduced in the Lok Sabha on December 19, 2014. The following is the\ngist of amendments&nbsp;proposed&nbsp;by&nbsp;this Bill:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>The Bill seeks to amend the Constitution to introduce the goods\nand services tax (GST).&nbsp; Consequently, the GST subsumes various central\nindirect taxes including the Central Excise Duty, Additional Excise Duties,\nService Tax, Additional Customs Duty (CVD) and Special Additional Duty of\nCustoms (SAD), etc.&nbsp; It also subsumes state Value Added Tax (VAT)\/Sales\nTax, Central Sales Tax, Entertainment Tax, Octroi and Entry Tax, Purchase Tax\nand Luxury Tax, etc.<\/li><li><strong>Concurrent powers for\nGST:<\/strong>\nThe Bill inserts a new Article 246A in the Constitution to give the central and\nstate governments the concurrent power to make laws on the taxation of goods\nand services<\/li><li><strong>Integrated GST (IGST):<\/strong> However, only the\ncentre may levy and collect GST on supplies in the course of inter-state trade\nor commerce.&nbsp; The tax collected would be divided between the centre and\nthe states in a manner to be provided by Parliament, by law, on the\nrecommendations of the GST Council.<\/li><li><strong>GST Council:<\/strong> The President must\nconstitute a Goods and Services Tax Council within sixty days of this Act\ncoming into force.&nbsp; The GST Council aim to develop a harmonized national\nmarket of goods and services.<\/li><li>GST council examines issues relating to goods, services tax and\nmake recommendations to the Union, and the States on parameters like rates,\nexemption list and threshold limits. The Council shall function under the\nChairmanship of the Union Finance Minister and will have the Union Minister of\nState in charge of Revenue or Finance as member, along with the Minister\nin-charge of Finance or Taxation or any other Minister nominated by each State\nGovernment.<\/li><li><strong>Composition of the GST\nCouncil: <\/strong>The\nGST Council is to comprise of the following three members \/ class of members:<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>The Union Finance Minister (as Chairman),<\/li><li>The Union Minister of State in charge of Revenue or Finance, and<\/li><li>The Minister in charge of Finance or Taxation or any other, nominated by each state government.<\/li><li><strong>Functions of the GST Council:<\/strong> These include making recommendations on:<ul><li>Taxes, cess and surcharges levied by the centre, states and local bodies which may be subsumed in the GST;<\/li><\/ul><ul><li>Goods and services which may be subjected to or exempted from GST;<\/li><\/ul><ul><li>Model GST laws, principles of levy, apportionment of IGST and principles that govern the place of supply;<\/li><\/ul><ul><li>The threshold limit of turnover below which goods and services may be exempted from GST;<\/li><\/ul><ul><li>Rates including floor rates with bands of GST;<\/li><\/ul><ul><li>Special rates to raise additional resources during any natural calamity;<\/li><\/ul><ul><li>Special provision with respect to Arunachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and<\/li><\/ul><ul><li>Any other matters relating to the goods and services tax, as the Council may decide.<\/li><\/ul><\/li><li>The Goods and Service Tax Council shall recommend the date from which the goods and service tax be levied on petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel.<\/li><li><strong>Resolution of disputes: <\/strong>The GST Council may decide upon the modalities for the resolution of disputes arising out of its recommendations.<\/li><li><strong>Restrictions on imposition of tax: <\/strong>The Constitution imposes certain restrictions on states on the imposition of tax on the sale or purchase of goods.\u00a0 The Bill amends this provision to restrict the imposition of tax on the supply of goods and services and not on its sale.<\/li><li><strong>Additional Tax on supply of goods: <\/strong>An additional tax (not to exceed 1%) on the supply of goods in the course of inter-state trade or commerce would be levied and collected by the centre.\u00a0 Such additional tax shall be assigned to the states for two years, or as recommended by the GST Council.<\/li><li>The net proceeds of additional tax on supply of goods in any financial year, except the proceeds attributable to the Union territories, shall not form part of the Consolidated Fund of India and be deemed to have been assigned to the States from where the supply originates.<\/li><li><strong>Compensation to states: <\/strong>Parliament may by law provide for compensation to states for revenue losses arising out of the implementation of the GST, on the GST Council\u2019s recommendations.\u00a0 This would be up to a five-year period.<\/li><li>The Government of India may where it considers necessary in the public interest, exempt such goods from the levy of tax.<\/li><li>Both Centre and States will simultaneously levy GST across the value chain. Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State.<\/li><li>The Centre would levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supply of goods and services. There will be seamless flow of input tax credit from one State to another. Proceeds of IGST will be apportioned among the States.<\/li><li>GST will be a destination-based tax. All SGST on the final product will ordinarily accrue to the consuming State.<\/li><\/ul>\n\n\n\n<h3 class=\"has-text-align-left wp-block-heading\" id=\"september-2016\"><span class=\"ez-toc-section\" id=\"SEPTEMBER_2016\"><\/span><strong>SEPTEMBER 2016<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A Goods and Services Tax\nCouncil (GSTC) was created by the union finance minister, revenue minister, and\nministers of state to take decisions on GST rates, thresholds, taxes to be\nsubsumed, exemptions, and other features of the taxation system. The state\nfinance ministers mentioned that the EC would be a platform for states where\nthere would be discussions of their regional issues. The GST Council is a\nseparate entity that would oversee the implementation of the GST system.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"decisions-taken-by-gst-council\"><span class=\"ez-toc-section\" id=\"DECISIONS_TAKEN_BY_GST_COUNCIL\"><\/span><strong>DECISIONS\nTAKEN BY GST COUNCIL<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Some of the major\ndecisions taken by the GSTC so far are:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>There would be four tax rates under the GST regime, i.e., 5%, 12%, 18%, and 28%. Some goods and services were also classified as exempt from tax.<\/li><li>A cess above the peak rate of 28% would be levied on certain sin and luxury goods.<\/li><li>The administrative control over 90% of taxpayers with turnover less than Rs.1.5 crore would be with the State tax administration. 10% of control would be with the Central tax administration.<\/li><li>Administrative control over taxpayers having turnover above Rs.1.5 crore would be equally divided between the State and Centre tax administration.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/01\/images-22-1-2.jpg\" alt=\"\" class=\"wp-image-5210\"\/><figcaption><strong>CONSTITUTIONAL ASPECTS OF GST<\/strong><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><td><strong>Also Study:<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/features-of-gst\/\">GST and its features<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/history-of-gst\/\">History of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/advantages-of-gst-in-india\/\">Advantages of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/disadvantages-of-gst\/\">Disadvantages of GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/constitutional-aspect-of-gst\/\">Constitutional aspects of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liability-of-tax-payer\/\">Liability of tax payer<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-gst\/\">Objectives of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-igst\/\">IGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cgst\/\">CGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-council\/\">GST Council<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/utgst-full-form\/\">UTGST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/sgst\/\">SGST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/levy-and-collection-of-gst\/\">Levy and collection of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composition-levy\/\">Composition Levy<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-gst-registration\/\">Online GST Registration<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/exemptions-under-gst\/\">Exemptions under GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/reverse-charge-in-gst\/\">Reverse Charge in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/taxable-supply\/\">Taxable supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/time-of-supply\/\">Time of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/value-of-supply\/\">Value of supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/place-of-supply\/\">Place of supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-state-supply\/\">Inter-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/intra-state-supply\/\">Intra-state supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/what-is-composite-supply\/\">Composite supply<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/mixed-supply\/\">Mixed supply&nbsp;<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/composite-and-mixed-supply\/\">Composite and mixed supply<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/online-payment-of-gst\/\">Online payment of GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tcs-in-gst\/\">How to Claim TCS in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/how-to-claim-tds-in-gst\/\">How to claim TDS in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/input-tax-credit-under-gst\/\">Input tax credit under GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/tax-invoice-under-gst\/\">Tax Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/debit-note\/\">Debit Note in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/credit-note\/\">Credit Note in GST<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revised-invoice-in-gst\/\">Revised Invoice in GST<\/a><\/td><td><a href=\"http:\/\/v\" target=\"_blank\">Supplementary Invoice<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/e-way-bill-in-gst\/\">E-Way bill in GST<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/gst-returns\/\">GST Returns<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/goods-and-service-tax-network\/\">GSTN (Goods and Service Tax Network)<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-suvidha-provider\/\">GST Suvidha Provider<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/gst-portal\/\">GST Portal<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noreferrer noopener\">CONNECT ON LINKEDIN<\/a><\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"152\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1.jpg\" alt=\"CONSTITUTIONAL ASPECTS OF GST \" class=\"wp-image-4836\" srcset=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1.jpg 512w, https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1-300x89.jpg 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><figcaption>CONSTITUTIONAL ASPECTS OF GST <\/figcaption><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CONSTITUTIONAL ASPECTS OF GST The constitutional aspects of GST is as follows: TAX STRUCTURE BEFORE GST Before the implementation of GST, taxation laws between the Centre and states were clearly demarcated. There were no overlaps between the fiscal powers, whatsoever. The Centre would levy tax on goods manufacture, except alcohol for consumption, narcotics, opium, etc&#8230;.<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/constitutional-aspects-of-gst\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;CONSTITUTIONAL ASPECT OF GST&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":3712,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[229],"tags":[],"class_list":["post-3711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goods-and-service-tax"],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3711","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=3711"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3711\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/3712"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=3711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=3711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=3711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}