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A Critical Analysis Of GST In India




Varun S Hagargi B.A. L.L.B (Hons), Alliance School of Law, Alliance University, Bangalore

ABSTRACT

Every citizen of India their duty to pay the goods and services tax GST and they pay it in the form of indirect tax. So, this paper deals with the reason for emergence of the article 279(1) of the amended constitution and critical analysis of goods and services tax amendments and its nature and scope, whether it is useful for the citizens or not, how does it work in the federal system and also the collective articles on the good and services tax as per the Indian constitution. And about how was the pre-structure of GST in India.

Keywords: Goods and services tax, administration, taxation, constitution.


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Indian Journal of Law and Legal Research

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Abbreviation: IJLLR

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ISSN: 2582-8878

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Website: www.ijllr.com

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Accessibility: Open Access

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License: Creative Commons 4.0

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Submit Manuscript: Click here

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Licensing: ​

 

All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

Disclaimer:

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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