Ajay Modi

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


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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  1. V S Girija Sankar Kuchi says:

    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.

  2. CA Adarsh Madrecha says:

    In any situation/ condition a join session cannot pass Constitution Amendment Bill. This provision is stated in Constitution itself

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