Constitutional Framework for Goods and Service Tax (GST) in India

Abstract

This article is first part of my series of articles on Goods and Service Tax (‘GST’) - Analysis on Introduction and Impacts in India. I will be constantly updating this GST series with my further articles on coming days. This First Paper makes an attempt to analyse the constitutional roadblocks that are on the way as we move closer to projected deadline of implementation of GST in India. This paper, in particular, rather than offering any constitutional wisdom broadly summarizes the present constitutional set up for fiscal legislation and reviews the suggestions made on GST related literature.

Keywords: Constitution, India, Goods and Service Tax, Tax, GST, Service Tax, Indirect Tax, Taxation

JEL Classification: K00, K10, K19, K34