Introduction (India)
The 101st Constitutional Amendment Act in India has amended various articles in India's Constitution to provide concurrent power to both the central government and state governments to levy the new goods and services tax (GST) on supplies including manufacture, sale and services which were taxable under the previous tax regime. The GST law was introduced with effect from 1 July 2017.
Central tax (hereafter, 'CGST') and state tax ('SGST'), applicable under the Central Goods and Services Tax Act 2017 and the respective State/Union Territory Goods and Services
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