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

9 Pages Posted: 28 Apr 2010

Date Written: April 27, 2010


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

Suggested Citation

Dahal, Rajib, Constitutional Framework for Goods and Service Tax (GST) in India (April 27, 2010). Available at SSRN: or

Rajib Dahal (Contact Author)

Supreme Court of Nepal ( email )


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