Why Constitution of India is Amended?
Recently Constitution of India is amended because previously Centre has the power to tax on manufacture of goods(Excise Duty), rendering of services(Service Tax) while state has power to levy tax on sale of goods(VAT) .In case of Inter State, Centre has the power to levy but tax is collected and retained entirely by State. Now with Introduction of GST amendment in Constitution is required to empower both Centre and State to levy and collect GST.
Recently Constitution of India is amended because previously Centre has the power to tax on manufacture of goods(Excise Duty), rendering of services(Service Tax) while state has power to levy tax on sale of goods(VAT) .In case of Inter State, Centre has the power to levy but tax is collected and retained entirely by State. Now with Introduction of GST amendment in Constitution is required to empower both Centre and State to levy and collect GST.
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