Reading the Rosetta Stone: The New GST Constitution Amendment Bill

Authors

  • Ravindran Pranatharthy Indirect Taxes & IPRs

DOI:

https://doi.org/10.33516/maj.v50i1.85-89p

Abstract

The GST Constitutional amendment Bill awaits a crucial passage through the parliament and ratification by the states. Even in its present form, it seems like an on-going work-inprogress and no Rosetta Stone of tax softening. A new Article 246A provides that the Union and the States as well as a Union Territory with a legislature will simultaneously be able to levy the Good and Services tax except the inter-state GST which will be the domain of the Union Parliament.

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Published

2015-01-07

How to Cite

Pranatharthy, R. (2015). Reading the Rosetta Stone: The New GST Constitution Amendment Bill. The Management Accountant Journal, 50(1), 85–89. https://doi.org/10.33516/maj.v50i1.85-89p

Issue

Section

Taxation

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