Author :
Authored By: Ms. Tripti Bhushan, National Academy of Legal Studies and Research, Hyderabad (Nalsar),
Volume :
1
Issue :
4
Abstract :
Goods and Services Tax (GST) can be considered to be one of the most noteworthy reforms with respect to the indirect taxes in India. The Amendment leading to this watershed development was the Goods and Services Tax Constitutional Amendment, i.e., the Hundred and First Amendment, which came into the picture in 2016 after ratification performed by a number of states above the required majority.
Keyword :
GST