Constitutional Amendment Bill 122

INTRODUCTION The Central Government of India, presented the 122nd Constitution Amendment Bill, 2014 (‘Bill’) on the presentation of Goods and Services Tax (‘GST’) before the Lok Sabha on December 19, 2014. This Bill replaces a previous bill presented in 2011 …

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Goods and Services Tax- A Much Needed Step

ABSTRACT GST is known as Goods and Service Tax. GST is an indirect tax levied on the supply of goods and services. GST is a tax that paid or bears by the customer on buying goods and services like food, …

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