Levy of tax and exemptions under GST

sanjay aggarwal , Last updated: 09 December 2017  
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Article 246A of the Constitution, which was introduced by the Constitution (101st Amendment) Act, 2016 confers concurrent powers to both parliament and state legislatures to make laws with respect to GST. However, -clause 2 of Article 246A read with Article 269A provides exclusive power to the Parli

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sanjay aggarwal
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Category Income Tax   Report

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