How Constitutional 122nd Amendment Bill enabling GST is published as 101st Amendment Act!?
Many professionals are confused as how Constitutional 122nd Amendment Bill enabling GST is published as 101st Amendment Act??? Is there any error!!
No, please be assured, there is no error in publication of such an important piece of legislation which is going to redefine the tax structures & systems in India. The GST Bill was introduced in the Lok Sabha by Union Finance Minister Shri Arun Jaitley as Constitution [122nd Amendment] Bill, 2014 on 19th December, 2014. The same was renumbered as Constitution [101st Amendment] Bill by the Rajya Sabha.
In fact, during the 1st week of May, 2015, as Finance Minister Arun Jaitley steered the GST Bill through the Lok Sabha and External Affairs Minister Sushma Swaraj managed to secure Rajya Sabha’s nod for the land swap deal an hour later, both staked claim to their respective Bills being re-numbered 100th amendment to the Constitution. She, in fact, used the 100th amendment to the Constitution status of the Bill as another reason for the House to pass it unanimously.

In the case of the GST Bill, it was introduced in the Lok Sabha as The Constitution (122nd Amendment) Bill, 2014, while the draft legislation on the India-Bangladesh land swap agreement has been pending in the Rajya Sabha as The Constitution (119th Amendment) Bill. The final number of a Bill is determined as per the date on which it is cleared by both Houses of Parliament and the same rule will apply in this case also. Since the GST Bill got delayed, it got renumbered as 101st Amendment at the time of passing and implies that at least 21 Constitution Amendment Bills are still pending before the Parliament.


Author        : Manoj Agarwal

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  1. CA Vijay Patil says:

    As per relevant amendments in schedule 7, the central excise duty will be levied on some specific goods listed therein i.e. Entry 84. one item is “(f) tobacco and tobacco products”.

    while Excise duty will continue on this, GST must not be levied, whereas as per section 9(1) of CGST Act, supply of all goods except alcoholic liquor is liable for CGST.

    Further as per section 9(2) of CGST Act, central tax on the supply of petroleum crude, high speed diesel, motor spirit
    (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect
    from such date as may be notified by the Government on the recommendations of the

    when we look into both provisions, it seems that tobacco and its products which is already been levied with excise duty & now GST regime also it will be taxable as section 9 doesn’t exclude it. it’ll lead to double tax on single transaction under both statute.

    Further, amendment in entry # 54 of list II, now sale tax levy power is only on specific goods, but tobacco & its product is missing their, which means now state government will not have power to levy tax on sale of tobacco..

    I invite comments on it…to have better clarity on tax on tobacco.


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