Everything about the Constitutional Amendment under GST regime – A Complete Guide

1.0 INTRODUCTION

The Constitution of India is the seed of the tree which is commonly known as Independent India. All the powers of Parliament, centre or state vest from it. The Constitution is the source of all the legal decision which had already taken or will be taken in the future by any autonomy including central or state government. Dr. B R Ambedkar once said “I feel that the constitution is workable, it is flexible and it is strong enough to hold the country together both in peacetime and in wartime. Indeed, if I may say so, if the thing goes wrong under the new Constitution, the reason will not be that we had a bad Constitution. What we will have to say is the man was vile.”As said, after more than 60 years from the inception of the Constitution, it has proved to be strong enough to hold the country in every versatile situation. 

2.0 WHY TO STUDY THIS ARTICLE?

We all had witnessed the political drama over every piece of GST constitutional amendment bill over the years. The government was very keen to get it passed in both the houses, while the opposition is taking the guard to prevent it from getting the nod.

If all these parties are facing off each other, then the substance of that issue must be strong, and actually, it is. Since, the constitution is the source of all the powers, and then we must learn how it works, what the current situation was and why and how government amended it to make itself suitable for smooth implementation of the GST law. 

3.0 THE ERA BEFORE CONSTITUTIONAL AMENDMENT ACT, 2016

As we all know, the era before constitutional amendment act was full of diversification, mismanagement and lack of unity among the authorities. There was the lack of coordination and limit of jurisdiction up to which any autonomous body can levy and collect taxes, which often lead to double taxation, cascading effect and surly it was not an ideal tax system to support the growth in the twenty-first century. We can say that it is an obsolete system which is running and causing more harm than good.

Some of the outlined points may be able to explain it into further depth about the situation prevailing before constitutional amendment Act, 2016 (however, the new Act has not been notified yet, it is expected to take effect from 1st April 2017).

• A Union of 29 Countries: It read absurd, but it is true. India lacks the unity as far as taxes are concerned. It operates like 29 independent countries are running into one union. The entry barrier at the border of each state, altogether different VAT law, different state laws, different penalties and procedure in each state is contributing to that absurd division.
  Further, the tax rates for each product may differ in each state which results in non-compliance and ultimately litigations. Litigations and good governance cannot go hand in hand. Where there is ambiguity in the law, the conflict arises, and that conflict ultimately leads to litigation. Hence, business, people are ready to comply, but they lack the properly drafted laws and efficient procedures.

• Cascading effect: VAT system introduced in India was one the reason to remove the cascading effects of taxes. Cascading effect means a tax on tax which ultimately leads to addition in the cost of production and which creates inflation into the country. Further, it also affects India’ export market, since due to the high cost of production, India is not able to compete at international level.
  As said, after the introduction of VAT, things have improved a lot, but still not up to the mark. Cascading effect is still not been removed from the root, basic example of which is Central Sales Tax (CST), no VAT refund on inputs for service exporters, etc.

• Double taxation: The problem of double taxation is not new, from decades it is been following over and over. The double taxation is neither good for the economy nor for the business. It also discourages investment into the country.  In the developing country like India, where taxes are already high, the problem of double taxation makes it worst.
  As said, the government also acknowledges the problem, and over the period of six decades, the government has managed to remove this problem to a certain extent. However, there are still many things to which double taxation still implies, e.g. tax on intellectual property, real estate, etc.

• Tax evasion: India as a state cannot afford to lose taxes on account of evasion. As per recent reports, it has been estimated that India has lost 17 Lakh crore over 4 decades. Government puts all the measures to stop the tax evasion; however, it is still not fully plagued. The main reason behind tax evasion is the multiplicity of taxes and authorities which is further divided into 29 separate VAT laws. Hence, under so many authorities, lack of coordination is a feature which molested by the tax evaders.
  As said, those above are few of many problems that envisaged from the current system.

4.0 THE LEGAL MECHANISM BEFORE AMENDMENT

Before 101th Amendment to the constitution, there were 448 articles, 12 schedules, 5 appendices. As per article 1, India is a union of states, and hence, our constitution is based on the federal structure of centre and states like in US, Canada, etc.

As said, where there are two autonomous bodies, the division of powers was natural. This division of power is done via Article 246 read with 7th Schedule. The powers of Centre and state have been defined in 7th Schedule to Constitution of India. The 7th schedule is then further divided into 3 lists as under;

• LIST 1 – UNION LIST: the Only parliament can make laws – Contains around 97 entries.

• LIST 2 – STATE LIST: Only state Assembly can make laws – Contains around 66 entries.

• LIST 3 – CONCURRENT LIST: Both Centre and state can make laws – Contains around 46 entries.

Regarding taxation in India, the following entries have been made effective by the government.

Apart from the above entries in the 7th schedule, here are some articles which are of prime importance in understanding the legal mechanism of the constitution for existing laws.

5.0 GLITCHES IN THE EXISTING CONSTITUTION

We have read and understood in depth about the relevant articles with regard to centre and state jurisdictional matters as enumerated in the union and state list to seventh schedule of Constitution of India. The structure above of constitution only support the multiplicity of taxes, and was not ready for the historic reform i.e. GST. Some of the outlined observations in this regard are as follows;

• Article 246

It describes the matters of union and state and lays down the exclusive power of Parliament and legislature of states. As per the article 246 read with the union and states list, parliament has the supreme authority on taxing services, interstate trade, excise etc and legislature of the state has the power to tax goods (within state), profession etc.
Hence, state cannot tax services and vice a versa, centre cannot tax goods within state. Until and unless, it is amended, there is no scope for GST to be implemented.

• Article 268:

It expands the revenue base of the state. It states that parliament has the power to tax stamp-duties and duties of excise on medical and toilet preparations, but the funds must be transferred to government of India or state as the case may be.
GST covers every item of goods and services. It does not make any discrimination. Further, to implement the ideal form of GST or to be closer to it, the article 268 has to be amended so that GST can take medial and toilet preparation under its ambit.

• Article 268A:

This article is totally opposite to the GST implementation. Under this article, parliament is bound to share the tax revenue from services with the state government. Now, suppose GST is implemented. Centre and state both are collecting CGST and SGST on services. Central gets their part in the form of CGST and states gets their part in the form of SGST.
However, things will be worst for centre if this clause is not removed. As per article 268A, the central will again have to bifurcate from the CGST and to share the tax pie with the state government. Hence, GST cannot be implemented under this legal structure.

 

• Article 269:  
  It talks about the tax on goods in the course of interstate trade or commerce. As per this article, the government will levy and collect the tax on the sale of interstate trade or commerce and then it shall assign the revenue to the respective state.
  This article can prove to be detrimental to the interest of the union. Suppose, GST is implemented and IGST is collected on the interstate trade or commerce. Ideally, the IGST will be shared as per the decision of GST council. However, as per article 269, the whole of revenue shall be assigned to the respective state without any deduction. Thus, this fund shall not become the part of consolidated funds of India.
  As said, after reading the points above, it is very clear that GST cannot be implemented under the present shape of the constitution.

6.0 THE LEGAL SURGERY – CONSTITUTION AMENDED

The present of the constitution was not suitable for implementation of Goods and Service tax, and hence, the constitution was amended regarding Article 368 and the Constitution (One hundred one amendments) Act, 2016 was enacted w.e.f 8th September 2016. The amendment was the only solution to implement GST, and it was the biggest hurdle for the GST implementation. Since, now it has been passed and enacted as the act, let us understand how the constitution is amended to part the way for GST implementation.

6.1 Insertion of new Article 246A

For GST to be implemented Article 246 needs to be overruled, otherwise there is no chance of implementing the GST. Hence, the new article 246A is inserted with a non-obstante clause. The article 246A reads as under;

“246A. Special provision on goods and services tax.—

(1) Notwithstanding anything contained in Articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have the power to make laws on goods and services tax imposed by the Union or by such State.

(2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.

Explanation.—The provisions of this article, shall, in respect of goods and services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax Council.”.

Meaning

With this article, constitution overruled the existing provisions and empowers the state, Parliament to make laws on both goods and services imposed by union or such state.
Further, it also clarifies that Parliament shall have the exclusive power to makes with respect to goods or services or both take place in the course of interstate trade or commerce.
Furthermore, it also empowers the GST council to extend applicability on petroleum crude, high-speed diesel, etc.
Hence, insertion of Article 246A was the first legal surgery done by parliament to part the way for GST implementation.

6.2 Amendment of Article 248

Article 248 empowers the Parliament to make any law with respect to any matter not enumerated in the concurrent list or state list. This article was amended, and it is subjected to article 246A.

The bare text reads as under;

248. Residuary powers of legislation.—

(1) “*Subject to article 246A”, Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List.

(2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.

*This line has been added via Constitution (One hundred and first amendment) Act, 2016.

6.3 Amendment of Article 249 and article 250

Article 249 and article 250 deals with special powers of parliament which can used in special cases. Article 249 is used in case of national interest while, article 250 is used in case of proclamation of emergency.

These articles were amended to include Article 246A, so that government can interfere in state list and can make or amend laws relating to GST under article 246A only in case of national interest or emergency.

6.4 Amendment of Article 268

Article 268 stood for duties levied by the Union but collected and appropriated by the states. Under this article, stamp duties and excise duty on medical and toilet preparation are levied by parliament but collected by states.

Since, excise will be subsumed under GST and there is a separate preposition for tax revenue for the states, in that case, there was no point letting this article unchanged.

Hence, this article is amended as under;

Duties levied by the Union but collected and appropriated by the States.

268 (1)Such stamp duties and *such duties of excise on medicinal and toilet preparations as are mentioned in the Union List shall be levied by the Government of India but shall be collected –

(a) in the case where such duties are leviable within any 2 [Union territory], by the Government of India, and

(b) in other cases, by the States within which such duties are respectively leviable.

(2) The proceeds in any financial year of any such duty leviable within any State shall not form part of the Consolidated Fund of India, but shall be assigned to that State.

*This words omitted by the Constitution (One Hundred and First Amendment) Act, 2016.

6.5 Omission of Article 268A

Article 268A stood for Service tax levied by Union and collected and appropriated by the Union and the States. This article has been introduced to share the revenue of service tax which is under list 1 of the seventh schedule. Since, it is outside the power of states to levy service tax. Hence, this tax is shared via this article.

Under GST regime, the state will also be able to levy SGST on services consumed, and hence the article 268 becomes irrelevant.

Therefore, article 268A is completely removed by the Constitution (One Hundred and First Amendment) Act, 2016.

6.6 Amendment in Article 269 and insertion of Article 269A

The present Central Sales tax is related to this article where tax is levied by parliament but assigned to states. This article mandates the government to levy and assign the tax revenue to the states. Further, no part of this revenue can become the part of consolidated funds of India. Hence, this article is not at all suitable for GST model, where centre and state both will take the pie out of the tax revenue collected.

In order to implement GST, Article 269 is amended, and a new article 269A is inserted. Article 269A imparts power to parliament to levy and collect tax on goods and services in the course of interstate trade or commerce. It also states that part of revenue shall be apportioned to the states.

The new article 269A is as follows:

“269A. Levy and collection of goods and services tax in the course of interState trade or commerce.—

(1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India, and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.

Explanation.—For the purposes of this clause, the supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be a supply of goods, or of services, or both in the course of inter-State trade or commerce.

(2) The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India.

(3) Where an amount collected as a tax levied under clause (1) has been used for payment of the tax levied by a State under Article 246A, such amount shall not form part of the Consolidated Fund of India.

(4) Where an amount collected as the tax levied by a State under Article 246A has been used for payment of the tax levied under clause (1), such amount shall not form part of the Consolidated Fund of the State.

(5) Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.”.

6.7 Amendment in Article 270

Article 270 talks about the distribution of tax revenue between the Union and states from the union’s tax pie. Since, some articles have been omitted, and some have been inserted, a consequential amendment is made in this article.

After the amendment, the tax levied by the union under clause (1) of article 246A (CGST) and amount apportioned to the union under Article 269A (i.e. union share from IGST) shall also be distributed between the Union and the states.

Article 270 after amendment is as follows;

Taxes levied and distributed between the Union and the States.

270. (1) All taxes and duties referred to in the Union List, except the duties and taxes referred to in articles *268, 269 and 269A, respectively, surcharge on taxes and duties referred to in Article 271 and any cess levied for specific purposes under any law made by Parliament shall be levied and collected by the Government of India and shall be distributed between the Union and the States in the manner provided in clause (2).

“(1A) The tax collected by the Union under clause (1) of Article 246A shall also be distributed between the Union and the States in the manner provided in clause (2).

(1B) The tax levied and collected by the Union under clause (2) of article 246A and Article 269A, which has been used for payment of the tax levied by the Union under clause (1) of article 246A, and the amount apportioned to the Union under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).”.

(2) Such percentage, as may be prescribed, of the net proceeds of any such tax or duty in any financial year shall not form part of the Consolidated Fund of India, but shall be assigned to the States within which that tax or duty is leviable in that year, and shall be distributed among those States in such manner and from such time as may be prescribed in the manner provided in clause (3).

(3) In this article, “prescribed” means,—

(i) until a Finance Commission has been constituted, prescribed by the President by order, and
(ii) after a Finance Commission has been constituted, prescribed by the President by order after considering the recommendations of the Finance Commission.

*The words in bold has been added by Constitution (One Hundred and First Amendment) Act, 2016.

6.8 Amendment in Article 271

Article 271 imparts power to parliament to levy surcharge at any time to increase any of the duties or taxes. In case this article is not amended to exclude GST, then Parliament shall hold power to levy the surcharge at any time on the GST rates. Further, the best part of this article is that the whole revenue becomes the part of consolidated funds of India and no part is apportioned with states, but then it will beat the main idea of GST.

Hence, this article is also amended to exclude GST. The amended article is as follows;

Surcharge on certain duties and taxes for purposes of the Union.

271. Notwithstanding anything in articles 269 and 270, Parliament may at any time increase any of the duties or taxes referred to in those articles except the goods and service tax under article 246A, by a surcharge for purposes of the Union and the whole proceeds of any such surcharge shall form part of the Consolidated Fund of India.

*The words in bold has been added by Constitution (One Hundred and First Amendment) Act, 2016.

6.9 Insertion of Article 279A

The article 279A provides for the making of GST council in India. This is one of the very important aspects of GST administration as all the important decision will be done by GST council only. Some of the important points articulated are here as under

• The GST Council shall be headed by the Union finance minister Arun Jaitley and includes representatives of 29 states and two union territories.
• The threshold is fixed at Rs.10 lakh for north eastern states and Rs.20 lakh for rest of India.
• The rates of GST have also been finalised.
• The GST Council will also decide the date on which GST shall be levied on petroleum products.
• The vote of central government shall have a weight age of one-third (33.33%), and states shall have a two-third majority (66.66%).
• Further, despite of having a two-third majority, the states cannot decide any matter on their own, as a minimum of the three-fourth majority is required to pass any resolution.

The article 279A is as under;

“279A. Goods and Services Tax Council.—(1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council.

(2) The Goods and Services Tax Council shall consist of the following members, namely:—

(a) the Union Finance Minister........................ Chairperson;

(b) the Union Minister of State in charge of Revenue or Finance................. Member;

(c) the Minister in charge of Finance or Taxation or any other Minister nominated by each State Government.................... Members

(3) The Members of the Goods and Services Tax Council referred to in Sub-clause (c) of clause (2) shall, as soon as may be, choose one amongst themselves to be the Vice-Chairperson of the Council for such period as they may decide.

(4) The Goods and Services Tax Council shall make recommendations to the Union and the States on—

(a) the taxes, cesses and surcharges levied by the Union, the States and the local bodies which may be subsumed in the goods and services tax;

(b) the goods and services that may be subjected to, or exempted from the goods and services tax;

(c) model Goods and Services Tax Laws, principles of the levy, apportionment of Goods and Services Tax levied on supplies in the course of InterState trade or commerce under Article 269A and the principles that govern the place of supply;

(d) the threshold limit of turnover below which goods and services may be exempted from goods and services tax;

(e) the rates including floor rates with bands of goods and services tax;

(f) any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster;

(g) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and

(h) any other matter relating to the goods and services tax, as the Council may decide.

(5) The Goods and Services Tax Council shall recommend the date on which the goods and services tax be levied on petroleum crude, high-speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel.

(6) While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services.

(7) One-half of the total number of Members of the Goods and Services Tax Council shall constitute the quorum at its meetings.

(8) The Goods and Services Tax Council shall determine the procedure in the performance of its functions.

(9) Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:—

(a) the vote of the Central Government shall have a weightage of one-third of the total votes cast, and

(b) the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting.

(10) No act or proceedings of the Goods and Services Tax Council shall be invalid merely because of—

(a) any vacancy in, or any defect in, the constitution of the Council; or

(b) any defect in the appointment of a person as a member of the Council; or

(c) any procedural irregularity of the Council not affecting the merits of the case.

(11) The Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute—

(a) between the Government of India and one or more States; or

(b) between the Government of India and any State or States on one side and one or more other States on the other side; or

(c) between two or more States,

arising out of the recommendations of the Council or implementation thereof.”.

6.10 Amendment in Article 286

The Article 286 talks about the restriction on the imposition of tax on sale or purchase of goods. This amendment is mere clarification that state does not have any power to tax interstate trade or commerce or any import into India even in respect of deemed sales (article 366(29A)).

The amended article is here as under:

Restrictions as to the imposition of tax on the sale or purchase of goods.

286. (1) No law of a State shall impose, or authorise the imposition of, a tax on the supply of goods or of services or both where such supply takes place—

(a) outside the State; or

(b) in the course of the import of the goods or services or both into, or export of the goods or services or both out of, the territory of India.

(2) Parliament may by law formulate principles for determining when a supply of goods or services or both in any of the ways mentioned in clause (1).

*(3) Any law of a State shall, in so far as it imposes, or authorises the imposition of,—

(a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter-State trade or commerce; or

(b) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub-clause (b), subclause (c) or sub-clause (d) of clause (29A) of article 366,

be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as Parliament may by law specify.]]

The words in bold have been added by Constitution (One Hundred and First Amendment) Act, 2016.

*The clause 3 has been omitted by Constitution (One Hundred and First Amendments) Act, 2016

6.11 Amendment to Article 366

Article 366 refers to the definitions under the constitution. It contains around 30 definitions. Since, GST is a new concept. Hence, few definitions have been proposed to be inserted. The definitions inserted are as follows;

(12A) “goods and services tax” means any tax on supply of goods or services or both except taxes on the supply of the alcoholic liquor for human consumption.

(26A) “Services” means anything other than goods.

(26B) “State” with reference to articles 246A, 268, 269, 269A and article 279A includes union territory with legislature.

Here, one thing is to be noted that services has been defined in the widest sense possible. It can include anything other than goods.

6.12 Amendment in Article 368

The constitution amendment procedure is mentioned in article 368. Any amendment in the constitution not in consonance with Article 368 shall be void. Any amendment to the constitution requires atleast 2/3rd majority with presidential assent.
However, in some case, the amendment shall also be required to be ratified by the legislature of not less than one-half of the states.
Under GST regime, GST council plays all the major function which affects the centre and the states both. Hence, government grants the GST council with the special status.

6.13 Amendment in sixth Schedule

The sixth schedule under constitution refers to the Provisions as to the Administration of Tribal Areas in The States of Assam, Meghalaya, Tripura and Mizoram. As per amendment in sixth schedule, constitution has granted powers to the district council to levy taxes on entertainment and amusements. This is one of the major amendment, as entertainment tax may continue during the GST regime.

6.14 Amendment in the seventh Schedule

As we all know, that seventh schedule list downs the powers which are exclusive to be enjoyed by union, states or both. The amendment in the list I and list II are considered to be very important as they dignifies that excise and VAT shall be on petroleum, gas, alcoholic liquor for human consumption shall continue.

• The amendment made in list I – Union List

Replacement of Entry no.84: The amendment under list I is made in entry no.84 (Excise) currently been used to levy the tax on production or manufacture of goods including petroleum. However, since excise is getting subsumed under GST, hence entry no.84 becomes redundant to a certain extent.

Further, excise duty shall continue to be levied on petroleum products. So government cannot altogether remove the entry no.84 from the constitution. Hence, in order to smoothly introduce and levy the Goods and Service Tax (GST) and also to continue the levy of excise on petroleum products as per the old rules, the entry no.84 stands replaced.

The newly introduced entry no.84 is as follows;

for entry 84, the following entry shall be substituted, namely:—

“84. Duties of excise on the following goods manufactured or produced in India, namely:—

(a) petroleum crude;

(b) High-speed diesel;

(c) motor spirit (commonly known as petrol);

(d) natural gas;

(e) aviation turbine fuel; and

(f) tobacco and tobacco products.”;

Hence, after the amendment excise duty can only be levied on the petroleum and related goods.

The omission of Entries no.92 and 92C: Before the amendment, entries no.92 and 92C were never made effective to levy the tax. Hence, from the beginning itself, they were redundant entries. Hence, as per constitutional amendment, both the entries are omitted.

Before amendment, the entries were as follows;

“Entry No.92: Tax on sale or purchase of newspapers and on advertisements published therein.

Entry No.92C: Taxes on services” (It may be noted that currently service tax is not levied under this entry. This is because service tax does not have its own act and rules. Service tax is made applicable via Finance Act, 1994 as amended by Finance Act year on year basis. Further, this had been made effective under entry no.97.

• The amendment made in list II – State List

Omission of Entry No. 52: This entry provides the power to the state government to levy entry tax on goods. This tax is one of the major hurdles in the free flow of goods across India. Further, this tax will be subsumed under GST.

Hence, entry no.52 is omitted as a procedural aspect to subsume it under GST. The entry no.52 before omission is as follows;

52. Taxes on entry of goods into a local area for consumption, use or sale therein.

Replacement of Entry no.54: This replacement is based on the same concept of replacement of entry no.84 under list I. The VAT/sales tax shall be subsumed under GST, however at the same time, the VAT/sales tax shall continue to apply on petroleum products.

Hence, entry no.54 is replaced by new provision which is as follows;

“54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.”;

Replacement of Entry no.62: This entry is replaced to curtail the wings of entertainment tax and to be made applicable only to a certain extent. It has been amended to transfer the power of tax collection to the panchayat, municipality or a regional council or a district council. The new entry no.62 is as follows;

“62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council.”

7.0 THE CONCLUSION

The dream of implementing the GST is now the reality. One of the major hurdle as discussed many times before is the amendment of the constitution. How the present structure of the constitution has been moulded to the needs for introducing and implementing the Goods and Services tax has been already explained.

At present, GST implementation is at full speed. The enrollment dates have already been declared by the government for the existing tax payers; tax rates have also been finalised. However, there are still challenges left before with the government.