UTGST: A Detailed Study

Website UTGST: A Detail Study Table of Contents The GST Council claims that the Constitution (One Hundred and First Amendment) Act, 2016, established a new clause, namely Clause 26B on “State” in Article 366, which is necessary to fulfill the constitutional requirement. This is why the GST Council has incorporated the UTGST. According to this […]

SGST: A Detail Study

Website SGST: A Detail Study Table of Contents India is a federal country where both the Center and the States have been assigned the powers to levy and collect taxes. The Goods and Service Tax Act was passed in the Parliament on 29th March 2017 and came into effect on 1st July 2017. If you […]