Definition of GST : Constitution (101st Amendment) Act, 2017 366(12A) “Goods and services tax” means any tax on supply of goods, or services or both except taxes on […]
GST-Goods and Service Tax - 258. page
Goods and Services Tax Act – GST Law
GST – Other Changes in Definition
GST – Other Changes in Definition :
Levy and collection of GST in course of inter-State trade or commerce – Article 269A
Levy and collection of GST in course of inter-State trade or commerce – Article 269A : GST shall be levied and collected by the Central Government and such tax shall […]
Amendments to List II
Amendments to List II Entry Provision prior to amendment Amendment Entry 52 Taxes on the entry of goods into a local area for consumption, use or sale therein. (Octroi […]
Inconsistency between laws made by Parliament and laws made by the State Legislatures
Inconsistency between laws made by Parliament and laws made by the State Legislatures : If any provision of a law made by the Legislature of a State is repugnant to […]
Amendments to List I vide 101st Constitutional Amendment Act :
Amendments to List I vide 101st Constitutional Amendment Act : Entry Provision prior to amendment Amendment Entry 84 Duties of excise on tobacco and other goods manufactured or produced […]
Schedule VII
Schedule VII List – I (Union List) List – II (State List) List – III (Concurrent List) entailing subjects on which only the Parliament has the exclusive powers to make […]
Article 246 – Power of Union and State to make laws
Article 246 – Power of Union and State to make laws : Article 246 of the Indian Constitution, distributes legislative powers including taxation, between the Parliament of India and the […]
Power of Taxation under the Constitution
Power of Taxation under the Constitution : Article 265: Taxes not to be imposed save by authority of law. No tax shall be levied or collected except by authority […]
Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 61/2018 – Central Tax New Delhi, the 5th November, 2018 […]