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