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Need of 115th Constitutional Amendment Bill in 2011
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- Articles 246A, 269A, 279A and 279B.
- Articles 248, 249, 250, 268, 269, 270, 271, 286, 366 and 368.
- Article 268A.
- Inserting a new clause (e) in Sub- paragraph (3) of Paragraph 8
- Modifying Entry 84 and Omitting Entries 92 and 92C of List I and modifying Entries 52, 54 and 62 and omitting Entry 55 of List II
- ‘GST’ has been defined under article 366 clause 12 under proposed 115 constitutional amendment bill to mean any tax on the supply of goods or services or both excluding supply of petroleum crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel and alcoholic liquor for human consumption.
- Satya Poddar, Ehtisham Ahmed, Department of Economic Affairs, Ministry of Finance, Government of India, GST Reforms and Intergovernmental Considerations in India (Working Paper No.1/ 2009-DEA, March, 2009) at http://finmin.nic.in/WorkingPaper/GST%20Reforms%20and%2 0Intergovernmental%20Considerations%20in%20India.pdf
- Ruma Dubey, GST – India’s most ambitious Indirect Tax Reform, June 22, 2010, available at http://www.premiuminvestments.in/coverfeature/ 45364p106/45318.html
- Bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies, and receipts. See Entry 91 of List I .
- Central Sales Tax Act, 1956 (Act 74 of 1956).
- Goods declared as having special importance in the interstate trade or commerce. The list of such goods are given under section 14 of the Central Sales Tax. Act, 1956
- Restrictions upon the tax on the sale or purchase of declared goods are given in Sec. 15 of the Central Sales Tax Act, 1956 and Parliament has not made any law imposing restrictions upon the tax on the transactions mentioned in Sub-clauses (b), (c) and (d) of Art. 366.
- STATUTES: THE CONSTITUTION OF INDIA, 1950.
- THE CONSTITUTION 115th AMENDMENT BILL, 2011.
- http://plbs.in/pdf/PLBS%20Report%20on%20the%20GST%20 Bill%20-%2023-5-11.pdf
- http://www.thehindubusinessline.com/2010/10/23/stories/20101 02350331100.htm
- http://economictimes.indiatimes.com/personal-finance/taxsavers/ Decoding-the-goods-and-servicestax/ articleshow/6230329.cms.
- www.referencer.in/gst/files/gst_discussion_paper.pdf
- http://www.premiuminvestments.in/coverfeature/ 45364p106/45318.html
- http://finmin.nic.in/WorkingPaper/GST%20Reforms%20and%2 0Intergovernmental%20Considerations%20in%20India.pdf
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