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Articles 279 to 281 of the Indian Constitution: The Goods and Services Tax (GST) Regime

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Articles 279 to 281 of the Indian Constitution: The Goods and Services Tax (GST) Regime Introduction : The Indian Constitution underwent a significant amendment in 2017 with the introduction of the Goods and Services Tax (GST), a comprehensive indirect tax regime. Articles 279 to 281 of the Indian Constitution outline the provisions related to the GST Council, the distribution of legislative and executive powers between the Union and the states, and the imposition of integrated goods and services tax. In this article, we engage in a comprehensive discussion, exploring the relevance of these articles in the modern era and analyzing relevant case laws that shed light on their significance in contemporary India. Article 279: Establishment of the Goods and Services Tax Council : Article 279 establishes the Goods and Services Tax Council, a constitutional body responsible for formulating policies and making recommendations on issues related to the GST. This provision plays a crucial role in...