LexQuest Foundation

Day: 17 January 2016

  • Goods and Services Tax: Concept & Analysis

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    by

    LexQuest Foundation
    in

    By Ananya Banerjee, WBNUJS, Kolkata. Indirect Taxes & GST The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014 (the “Bill”) seeks to amend the Constitution to change the indirect tax structure of the country to facilitate the introduction of Goods and Services Tax (“GST”). Following the footsteps of most of the developed countries, the Centre is trying…