INDIA: THE GIST OF GST - A UNIFIED INDIRECT TAX MARKET?

Published On: 01/11/2016

Authors:

Ran Chakrabarti
Ishwer Upneja
Siddharth Marwah
"One Country, One Tax, One Market" were the excited claims of the architects of the Constitution (One Hundred and First) Amendment Act, 2016, passed by the Rajya Sabha on 3rd August 2016 and the Lok Sabha on 8th August 2016 and which received the assent of the President on 8th September 2016 (the "Constitutional Amendment").