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“GST BILL” -THE CONSTITUTION (122ND Amendment Bill),2014 19.12.2014
Pre condition for GST implementation
- Constitution amendment Bill is required to be passed with two-thirds majority in both Houses of Parliament
- Bill will have to be ratified by at least half of India’s states
- Centre Govt. own GST Bill and model GST Bill
- States will bring their own GST Bills
- Model GST Rules
- State GST Rules
- Place of Supply of Goods and Services Rules
Constitution amendment requirement
- Lok Sabha 2/3 majority
- Rajya Sabha 2/3 majority
- out of 29 state 15 state should ready for GST
Parliament
| House | LOK SABHA | RAJYA SABHA | Total |
| NDA Seat | 336 | 59 | 395 |
| Total seat | 543 | 243 | 786 |
| Require Seat for majority | 282 | 122 | 393Simple majority |
In India, if a bill has been rejected by any house of the parliament and more than six months have lapsed, the President may summon a joint session for passing the bill.
The bill is passed by simple majority of a joint sitting
NDA Ruling state
| Sr. | State | Party |
| 1 | Gujarat | BJP |
| 2 | Maharashtra | BJP+SHIV SENA |
| 3 | Goa | BJP |
| 4 | Rajasthan | BJP |
| 5 | Madhya Pradesh | BJP |
| 6 | Chhattisgarh | BJP |
| 7 | Punjab | Shiromani Akali Dal |
| 8 | Nagaland | Nagaland People’s Front |
| 9 | Andhra Pradesh | Telugu Desam Party |
| 10 | Haryana | BJP |
| 11 | Jharkhand | BJP |
| 12 | Jammu & Kashmir | ???? |
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Dear Sir we are selling goods to karnadaka (Hubli) After GST Amendment will have to follow E-Sugam(like that Formalities).
hello sir, we are one the salt manufacturers in Andhra Pradesh, we are transporting salt by lorries with the help of individual lorry owners (domestic sales only), for this GST will applicable? what is the % of tax? We are raising invoice with transport charges.
In any situation/ condition a join session cannot pass Constitution Amendment Bill. This provision is stated in Constitution itself