GST Council, Constitution and Decision Making

The GST council, the key decision-making body that will take all important decisions regarding the GST, will have representation from the central government as well as all the state governments. A GST Council has been constituted under Article 279A of the Constitution, comprising the Union Finance Minister (who will be…

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Definitions under GST

Important definitions under the GST Act, Source: CBEC, Goverment of India (Click here) (1) “actionable claim” shall have the meaning assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882); (2) “address of delivery” means the address of the recipient of goods and/or services indicated on the…

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Features of Constitutional Amendment Bill 122

The Central Government of India, introduced the 122nd Constitution Amendment Bill, 2014 (‘Bill’) on the introduction of Goods and Services Tax (‘GST’) before the lower house of Parliament on December 19, 2014. This Bill replaces an earlier bill introduced in 2011 by the erstwhile government which had since lapsed because…

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