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VOL. 11, ISSUE 3 (2025)
The 101st amendment to the constitution of India in the context of goods and services tax (GST)
Authors
Pradip Chandra Neogi
Abstract

The Government of India amended the Constitution to introduce Goods and Services Tax (GST) in the country. After passing successfully by the legislatures and the Bill got assent of the President of India on 08/09/2016 and then the 122nd Constitution Amendment Bill became an Act i.e. The Constitution (101st Amendment) Act, 2016. Accordingly, GST was implemented w.e.f. 1st of July, 2017 in India. GST is a platform where all the Indirect Taxes other than petroleum products and alcohol for human consumption are clubbed into a single Indirect Tax, namely “Goods and Services Tax” popularly known as GST in the country.

It is a fact that by implementing GST, the Government of India has brought revolution in the history of taxation in the country. Before the implementation of GST, the indirect taxes were very complicated in nature throughout the country in both Central and State level. At one stage, the Government started Value Added Tax (VAT) system in the to make easy to levy the indirect taxes in India but the present system of GST which is believed much more convenient and transparent.
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Pages:74-84
How to cite this article:
Pradip Chandra Neogi "The 101st amendment to the constitution of India in the context of goods and services tax (GST)". International Journal of Law, Vol 11, Issue 3, 2025, Pages 74-84
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