Constitutional Amendment
- GST was introduced through the 101st Constitutional Amendment Act, 2016
- Empowered both Parliament and State Legislatures to make GST laws
- Introduced Article 246A for concurrent taxing powers on goods and services
- Added Article 279A to establish the GST Council
- Deleted entry 92C and modified Schedule VII to align with GST
GST Laws and Acts
- Central Goods and Services Tax Act (CGST) governs intra-state supplies
- Integrated GST Act (IGST) governs inter-state supplies and imports/exports
- Union Territory GST Act (UTGST) applies to UTs without legislature
- State GST Acts (SGST) enacted by individual states for state-level provisions
- Compensation to States Act compensates states for revenue loss during transition
Rules and Notifications
- Detailed GST Rules framed under respective Acts (e.g., Registration Rules, Invoice Rules)
- GST Council issues notifications, circulars, and clarifications periodically
- CBIC implements CGST and IGST laws through its field formations
- Taxpayers must follow rules for registration, filing, invoicing, audit, refund, etc.
- Violations attract penalties and prosecution as per rules
Role of GST Council
- GST Council is a constitutional body to recommend laws, rates, and exemptions
- Comprises Union Finance Minister, State Finance Ministers, and Union Ministers of State
- Decisions taken by three-fourths majority in Council meetings
- Ensures cooperative federalism and consensus among states
- Has authority to resolve disputes, set compliance framework, and approve rate changes
Judicial Oversight
- GST law is subject to judicial review by High Courts and Supreme Court
- Taxpayers can challenge notifications or penalties in courts
- Advance Ruling Authority provides legal clarity for taxpayers
- Legal disputes help shape interpretation of GST law over time
- GST regime evolves through legislative changes and judicial pronouncements



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