A GST Acts Booklet: 101st Constitution Amendment Act [Official]

GST acts arrival was like – is this in real. Yes, this was the only sustain which arrived with the 101st constitution amendment act. 

Apart from this, don’t you think it is extraordinary or somewhat which can’t be even compared out. But, this time they were in real and the authority published them very firmly. 

Well, before all we would like to thank our source — LeadingFile || Business Leading Innovation; the place from where we come to know all these.

Going forth, if you wish to consider the same GST Acts Source then visit it from the anchor text mentioned as; __ GST Registration.  

A GST Acts Booklet

Coming back to our booklet topic – GST Acts: the 101 constitution amendments…

Before considering the same; lets us make you aware of the paging. Yes, the pages have been separated to its part in order to file it as a separate compilation.

This is what || and this is how we are going to elaborate the same here. Keep going…

101st Constitution Amendment GST Acts

The following — one hundred and first constitution amendment GST acts of parliament, received the assent of the president on the 8th of September 2016. 

All right, but when it got published? Interesting; it’s hereby published through a GST booklet for the general information…

So, the acts to amend the constitution of India is as follows: 

1_Act (1) — The first act may be called the constitution i.e, one hundred and first amendment act, 2006.

(2) To the first act only;  The act will be applicable on such date as the Central Government may appoint a notification in the official gazette and may appoint separate dates for various provisions of this Act and in any way, for the commencement of this Act. 

There will be no reference in the provision of the same act. It was considered as the context of the beginning of that provision.

2_Act — Later to the constitutions article 246, the following article shall be inserted, mentioned as follows: 

(1) — 246A: Regardless of anything under paragraph 246 and 254, Parliament and, section (2), the Legislature of each State has the power to make laws in relation to the goods and service tax imposed by the Union or such State.

(2) — Parliament has a special power to make laws in relation to goods and services tax, where goods or services are supplied, or both inter-state during business or commerce.

Explanation—In relation to the provisions of this article, goods and service tax, which are referred to in clause (5) of article 279A, the goods, and services tax will be effective from the date recommended by the council. ”

3_Act — In Article 248 of the Constitution, in section (1), words, figures and letters for the word “Parliament” will be replaced “Under Article 246 A, Parliament”.

4_Act — In Article 249 of the Constitution, in section (1), after the word “with respect”, words, figures, and letters will be included in the “Goods and Services Tax, which are provided under Article 246A”.

5_Act — In Article 250 of the Constitution, in section (1), after the word “with respect”, words, figures, and letters will be included in the “goods and service tax, provided under Article 246 A or Hall”.

6_Act — In Article 268 of the Constitution, in section (1), the term “excise duty on the preparation of medicinal and toilet” will be left.

7_Act — Article 268A has been inserted by Section 2 of the Constitution (Eighty-eighth Amendment) Act, 2003.

8_Act — In Article 269 of the Constitution, in clause (1), after the words “consignment of goods”, words, figures, and letters shall be inserted except “provided in paragraph 269A”.

9_Act — Later to the Constitution article 269, the following articles will be inserted, i.e — 

(1) — 246A: During interstate trade or commerce, goods and services will be levied and imposed by the Government of India and will be levied and this kind of tax will be imposed between the union and the states in the manner in which the law can be provided by law by the law, the goods and services tax council Recommendations.

Explanation — For the purposes of this section, the supply of goods, or services, or both will be treated as a supply of goods, or supply of services, during the import in the field of India, or in the course of both inter-state trade or commerce of the state.

(2) The amount given to a state under section (1) will not become part of the consolidated fund of India.

(3) Where the amount collected under tax (1) for the payment of taxes imposed by a state under article 246 A has been used, such amount will not be a part of India’s Consolidated Fund.

(4) Where the amount recovered by the state as per tax under section 246A has been utilized for payment of the tax levied under clause (1), such amount will not become part of the state’s consolidated fund.

(5) Parliament can prepare principles for determining the place of supply, by law, and when goods, or supply of services, or both occur during inter-state trade or commerce.”

10_Act — Under the alternative article 270 of the Indian constitution – 

  1. In the clause (1) for the words, figures and letters “Articles 268, 268 A and 269”, words, figures, and letters will be replaced “Articles 268, 269 and 269 A”.
  2. Later to the section (2), the following section shall be inserted, mentioned as follows:
  3. Collected by the Union under clause (1) of Article 246 A, will also be distributed among the union and states in the manner provided in the Union (2).
  4. Taxes imposed and collected by the Union under clause (2) of article 246A and paragraph 269A, which are used for the payment of tax imposed by the Union under clause (1) of article 246A, and the Union The amount has been deposited under The clause (1) of article 269A shall also be distributed in the manner provided in the clause (2) between the Union and the States.

Note: Enjoying or what? To know all the detailed information along with the detailed ongoing acts, visit in the URL here: GST Registration || Acts || Remarks || Casual Dates || And Much More. 

Wrapping

Wrapping is somewhat here the conclusion of the blog post.

So, in order to conclude the things up — let’s wrap the things up. Here we go…

The alternative blog post is a GST acts booklet. Wherein, we have concluded all the major and minor acts which are quite important. 

Other than this, we have also mentioned the path to get all the acts along with the detail of the same. 

Hope you will enjoy this section and will consider the navigated path. If so then don’t forget to comment and thank the author as well as the source of the blog post i.e LeadingFile. 

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340 thoughts on “A GST Acts Booklet: 101st Constitution Amendment Act [Official]”
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