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GST Constitutional Amendment Bill

Published on Fri, Dec 26,2014 | 22:26, Updated at Fri, Dec 26 at 22:26Source : Moneycontrol.com 

In a positive development towards India’s progress into a nationwide unified market and removing trade barriers in the form of cascading effects of taxation, the Central Government tabled the 122nd Constitution Amendment Bill, 2014 (‘Bill’) on the introduction of Goods and Services Tax (‘GST’) before the lower house of Parliament on December 19, 2014. This Bill replaces an earlier bill introduced in 2011 by the erstwhile government which had since lapsed.

In this report, BMR Advisors have summarized the key structural features of the proposals contained in this Bill, and how it differs from erstwhile bill introduced in 2011 along with a macro-level analysis. The report also includes a reference to the key next steps which this Bill would need to navigate through to reach fruition and our thoughts on how the industry should view this. For more please read the attached report by BMR Advisors.

Disclaimer: The information/opinions expressed in this report/newsletter are those of the author. This website has not verified the accuracy of the claims made in the report/newsletter, nor does it agree or disagree with, or endorse any information/opinions contained therein.

Attachments : GST Constitutional Amendment Bill 2014.pdf
 
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