About this document
101st Amendment: Transforming India by madhav.ficaryabhatta is a document available to read on EtoBox.
The 101st Constitutional Amendment facilitated the introduction of the Goods and Services Tax (GST) in India, simplifying the complex tax structure and promoting a unified national market. Key provisions include empowering Parliament and State Legislatures to legislate on GST, establishing the GST Council, and providing for revenue sharing between the Centre and States. While it has led to benefits such as reduced tax burden and increased transparency, challenges remain in compliance and revenue stabilizati
- Author
- madhav.ficaryabhatta
- Language
- EN