"I am retired Government Servant. Prior to my retirement I had been working as Member Tribunal, Uttar Pradesh Commercial Taxes. Presently, residing in Noida, U.P. & enjoying fully my retired life."
This article is related to the validity of the Puducherry Goods and Services Tax Act, 2017 and The Delhi Goods and Services Tax Act, 2017. Views expressed in this article are my personal views and do not constitute or furnish any kind of legal advice. Views expressed hereunder are meant only for academic discussion.
Understanding the Constitutional Validity of Section 7(5) of the Integrated Goods & Services Tax Act. Analyzing its impact on inter-State supply and tax collection.
Understand the GST law making powers in the constitution of India. Learn about the provisions and articles that define goods, services, and the GST.
Understanding the GST provisions in the Constitution of India and the impact on the implementation of the Goods and Services Tax.
Understanding the harmonised national market for goods and services in GST. Learn about the functions and decision-making process of the Goods and Services Tax Council.
Whether Section 24 of CGST Act Hits Article 19(1) (g) of the Constitution Except persons mentioned in or notified under section 23 of the Central Goods and Services Tax Act, 2017 (CGST Act), section 24 of said CGST Act makes it mandatory to obtain Goods and Service Tax registration, for all persons mentioned, or referred […]
In this article, I will express my own views on the Goods and Services Tax Council constituted by the President of India under Article 279A of the Constitution. 1. Creation of GST Council.─ Clause (1) of Article 279A of the Indian Constitution provides that the President shall, within sixty days from the date of commencement […]
A supply of goods, or services, or both which results in export of the goods, or services, or both out of the territory of India has been referred to in Article 286 of the Constitution as supply of goods, or services, or both in the course of export of the goods, or services, or both […]
Sales Tax, VAT, Goods and Services Tax, etc. are indirect taxes. Under such tax laws, businessmen are allowed to collect from customers, the amount of tax payable by them to the Government. Even then such taxes (Sales Tax, VAT or Goods and Services Tax) cast burden on the businessmen due to compliance cost and administrative […]
Goods and services tax is a tax which is levied on supply of goods or services, or both. Due to federal nature of India, a supply of goods, or services, or both may be any supply of goods, or services, or both which takes place- (i) inside a State; or (ii) inside a Union Territory; […]
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