About this document
GST Implementation and Constitutional Framework by Anha Rizvi is a document available to read on EtoBox.
The document discusses the constitutional framework for taxation powers in India. [1] The constitution divides legislative powers between the central and state governments. [2] It empowers both to levy and collect taxes through appropriate legislation. [3] However, the current division of taxation powers between the center and states created issues that necessitated the introduction of GST for a unified tax system.
- Author
- Anha Rizvi
- Language
- EN