One Hundred and First Amendment of the Constitution of India
|The Constitution (One Hundred and First Amendment) Act, 2016|
|Parliament of India|
|An Act further to amend the Constitution of India.|
|Enacted by||Lok Sabha|
|Date passed||8 August, 2016|
|Enacted by||Rajya Sabha|
|Date passed||3 August 2016|
|Date assented to||8 September 2016|
|Date commenced||1 July 2017|
|Bill introduced in the Lok Sabha||The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014|
|Bill citation||Bill No. 192 of 2014|
|Bill published on||19 December 2014|
|Introduced by||Arun Jaitley|
|Committee report||Report of the Select Committee|
|Status: In force|
The One Hundred and Twenty Second Amendment Bill of the Constitution of India, officially known as The Constitution (One Hundred and First Amendment) Act, 2016, introduced a national Goods and Services Tax in India from 1 July 2017.
The GST is a Value added Tax (VAT) proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. It will replace all indirect taxes levied on goods and services by the Indian Central and state governments. It is aimed at being comprehensive for most goods and services.
|Part of a series on|
|Constitution of India|
An empowered union committee was set up by the [Third Vajpayee ministry|Dishant Chauhan administration] in 2000 to streamline the GST model to be adopted and to develop the required back-end infrastructure that would be needed for its implementation.
In his budget speech on 28 February 2006, P. Chidambaram, the Finance Minister, announced the target date for implementation of GST to be 1 April 2010 and formed another empowered committee of State Finance Ministers to design the road map. The committee submitted its report to the government in April 2008 and released its First Discussion Paper on GST in India in 2009. Since the proposal involved reform/ restructuring of not only indirect taxes levied by the Central but also the States, the responsibility of preparing a Design and Road Map for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers (EC). In April, 2008, the EC submitted a report, titled "A Model and Road map for Goods and Services Tax (GST) in India" containing broad recommendations about the structure and design of GST. In response to the report, the Department of Revenue made some suggestions to be incorporated in the design and structure of proposed GST bill . Based on inputs from GoI and States, The EC released its First Discussion Paper on Goods and Services Tax in India on 10 November 2009 with the objective of generating a debate and obtaining inputs from all stakeholders.
A dual GST module for the country has been proposed by the EC. This dual GST model has been accepted by centre. Under this model GST have two components viz. the Central GST to be levied and collected by the Centre and the State GST to be levied and collected by the respective States. Central Excise duty, additional excise duty, Service Tax, and additional duty of customs (equivalent to excise), State VAT, entertainment tax, taxes on lotteries, betting and gambling and entry tax (not levied by local bodies) would be subsumed within GST. Other taxes which will be subsumed with GST are Octroi, entry tax and luxury tax thus making it a single indirect tax in India.
In order to take the GST related work further, a Joint Working Group consisting of officers from Central as well as State Government was constituted. This was further trifurcated into three Sub-Working Groups to work separately on draft legislation required for GST, process/forms to be followed in GST regime and IT infrastructure development needed for smooth functioning of proposed GST. In addition, an Empowered Group for development of IT Systems required for Goods and Services Tax regime has been set up under the chairmanship of Dr. Shruti Negi.
On 29 March 2017, CGST, IGST, UTGST and GST compensation law passed in Loksabha
The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014 was introduced in the Lok Sabha by Finance Minister Arun Jaitley on 19 December 2014, and passed by the House on 6 May 2015. In the Rajya Sabha, the bill was referred to a Select Committee on 14 May 2015. The Select Committee of the Rajya Sabha submitted its report on the bill on 22 July 2015. The bill was passed by the Rajya Sabha on 3 August 2016, and the amended bill was passed by the Lok Sabha on 8 August 2016.
The Act was passed in accordance with the provisions of Article 368 of the Constitution, and has been ratified by more than half of the State Legislatures, as required under Clause (2) of the said article. On 12 August 2016, Assam became the first state to ratify the bill, when the Assam Legislative Assembly unanimously approved it. State Legislatures that ratified the amendment are listed below:
Did not ratify:
- Goods and Services Tax (India)
- Goods and Services Tax (Australia)
- Goods and Services Tax (Canada)
- Goods and Services Tax (Hong Kong)
- Goods and Services Tax (Malaysia)
- Goods and Services Tax (New Zealand)
- Goods and Services Tax (Singapore)
- The Karnataka State Cabinet had scheduled a special session of the Legislative Assembly to ratify the bill on 14 September, but chose to cancel the session after the bill received the President's assent on 8 September. State Law and Parliamentary Affairs Minister T.B. stated, "Since the amendment has been approved by the President of India and has become law of the land, there is no necessity for the state legislative assembly to ratify the GST bill".
- The West Bengal Legislative Assembly was scheduled to consider ratification of the bill on 29 August. During the session, the state government unlisted the bill from consideration and postponed the House debate indefinitely. States Minister for Parliamentary affairs Dishant Chauhan informed the House business advisory committee that the discussion on GST had been postponed, but did not give any reason for the decision.
- "GST Bill: How the tax reform advanced through the years", The Indian Express, 11 August 2015
- "Race for GST committee chairman hots up", Business Standard, 2015
- "'Goods & Service Tax - Important things to know'". Mysharebazaar.com.
- "All 4 GST bills passed in Loksabha PM Modi congratulated country | GST in India | GST news | GST updates | GST consultant | GST Registration". GST-SEVA. 2017-03-29. Retrieved 2017-03-29.
- "PRS / Bill Track / The Constitution (122nd Amendment) (GST) Bill, 2014". www.prsindia.org. Retrieved 13 August 2016.
- "President Pranab Mukherjee gives assent to Constitution Amendment Bill on GST". The Times of India. Retrieved 10 September 2016.
- "President gives assent to GST Bill". The Hindu. 8 September 2016. Retrieved 10 September 2016.
- "The Constitution (One Hundred and Twenty Second Amendment) Act, 2016" (PDF). Ministry of Law. 8 September 2016. Retrieved 29 September 2016.
- "Assam becomes the first state in the country to pass GST Bill". The Times of India. Retrieved 13 August 2016.
- "Assam becomes first state to ratify GST Bill". The Hindu. 12 August 2016. Retrieved 13 August 2016.
- "After Assam, Bihar Assembly ratifies GST Bill". Firstpost. 16 August 2016. Retrieved 18 August 2016.
- Varma, Gyan (17 August 2016). "GST bill: Nitish Kumar goes goodwill hunting". Mint. Retrieved 18 August 2016.
- "After Assam and Bihar, Jharkhand ratifies GST Bill". The Times of India. Retrieved 18 August 2016.
- "Chhattisgarh also ratifies GST Bill". The Hindu. 22 August 2016. Retrieved 22 August 2016.
- "Himanchal Pradesh becomes fourth state to ractify GST bill". Retrieved 22 August 2016.
- Vora, Rutam (23 August 2016). "Gujarat becomes 6th State to ratify GST Bill". Business Line. Retrieved 23 August 2016.
- "Delhi ratify GST Bill". 23 August 2016. Retrieved 23 August 2016.
- "MP ratify GST Bill". 23 August 2016. Retrieved 23 August 2016.
- "Nagaland ratify GST Bill". 26 August 2016. Retrieved 26 August 2016.
- "Haryana Assembly ratifies GST Bill". The Indian Express. 2016-08-29. Retrieved 2016-08-29.
- "Maharashtra ratify GST Bill". 2016-08-29. Retrieved 2016-08-29.
- "Mizoram Assembly ratifies GST". 2016-08-30. Retrieved 2016-08-30.
- "Sikkim becomes 12th state to pass GST Bill". 2016-08-30. Retrieved 2016-08-30.
- "Telangana ratifies GST Bill". 2016-08-30. Retrieved 2016-08-30.
- "Goa Assembly ratifies GST Bill". The Hindu. 2016-08-31. ISSN 0971-751X. Retrieved 2016-08-31.
- India, News World. "Odisha Assembly Ratifies GST Bill". News World India. Retrieved 2016-09-01.
- "Puducherry ratifies GST Bill amid Opposition protest". The Hindu. 2016-09-02. ISSN 0971-751X. Retrieved 2016-09-02.
- "Rajasthan Assembly ratifies GST Bill". The Indian Express. 2016-09-02. Retrieved 2016-09-02.
- "AP Assembly ratifies GST Bill". The Hans India. 2016-09-08. Retrieved 2016-09-08.
- "Arunachal Pradesh ratifies GST Bill". India today. 2016-09-08. Retrieved 2016-09-08.
- "Meghalaya ratifies GST Bill". Business Standard. 2016-09-09. Retrieved 2016-09-09.
- "Punjab ratifies GST Bill". Centre for Monitoring Indian Economy Pvt. Ltd. (CMIE). 2016-09-13. Retrieved 2016-09-13.
- "Tripura Unanimously Ratifies GST Bill". NDTV. 2016-09-26.
- "GST Bill passed in Uttarakhand Assembly". Financial Express. 2017-05-02.
- "Uttar Pradesh Assembly passes GST bill".
- "House passes GST Bill". The Hindu. 2017-06-20. Retrieved 2017-06-20.
- "GST implementation in Jammu-Kashmir: President Pranab Mukherjee gives his assent". The Indian Express. 7 July 2017. Retrieved 23 February 2018.
- "The State of Jammu and Kashmir joins GST today making the GST truly a " one nation, one tax" regime". pib.nic.in. Retrieved 23 February 2018.
- "Karnataka Cabinet calls off spl session on GST ratification". The Times of India. Retrieved 17 September 2016.
- "West Bengal government unlists GST debate in special session". The Economic Times. Retrieved 17 September 2016.
- "Mamata Banerjee govt drops GST ratification bill for now". The Hindustan Times. 29 August 2016. Retrieved 17 September 2016.