Decoding The Constitutional Provisions Behind GST

Undisputedly, the core recognition of the 101st Amendment is associated with the introduction of the Goods and Services Tax (' GST ') which resulted in subsuming of a number of indirect taxes into a unified GST, levied by the Union Government and the State Governments. Adoption of GST undoubtedly revolutionized the concept of  One Nation – One Tax – One Aspiration  and seeks to play a pi…