Does the Parliament of India have powers to make law on GST for Union territories WITHOUT Legislature? Model GST Law also does not provide any clarity on applicability of GST in such Union territories.
Administrative relations between center and state from Article 256-263 during general ties, and from Article 352-360 during emergency and other provisions reflecting center state relations and predominance of Union government in India.
This presentation includes Indian Parliamentary System, Council of States(Rajya sabha), House of People (Lok Sabha), Office of Profit, Indian Legislative Procedure System, Money Bill, Ordinary Bill, Parliamnet Privilage, Comptroller and Auditor General, CAG Reports, Consolidated Fund of India, Public Accounts of India.
Government of India has withdrawn the special status of J&K by invoking the Article 370 which had been seen as firewalling the autonomy of Jammu and Kashmir.
The Constitution (Application to Jammu and Kashmir) Order, 2019, has extended all provisions of the Indian Constitution to Jammu and Kashmir, including the chapter on Fundamental Rights.
This is the first time that Article 370 has been used to amend Article 367 (which deals with Interpretation) in respect of Jammu and Kashmir, and this amendment has then been used to amend Article 370 itself.
Administrative relation between centre and state art l lb cjyoti dharm
The scheme of allocating the administrative responsibilities is drawn for the purpose of :-
The administration of law.
Achieving co-ordination between the centre and states.
The settlement of disputes between the centre and states.
Administrative relations between center and state from Article 256-263 during general ties, and from Article 352-360 during emergency and other provisions reflecting center state relations and predominance of Union government in India.
This presentation includes Indian Parliamentary System, Council of States(Rajya sabha), House of People (Lok Sabha), Office of Profit, Indian Legislative Procedure System, Money Bill, Ordinary Bill, Parliamnet Privilage, Comptroller and Auditor General, CAG Reports, Consolidated Fund of India, Public Accounts of India.
Government of India has withdrawn the special status of J&K by invoking the Article 370 which had been seen as firewalling the autonomy of Jammu and Kashmir.
The Constitution (Application to Jammu and Kashmir) Order, 2019, has extended all provisions of the Indian Constitution to Jammu and Kashmir, including the chapter on Fundamental Rights.
This is the first time that Article 370 has been used to amend Article 367 (which deals with Interpretation) in respect of Jammu and Kashmir, and this amendment has then been used to amend Article 370 itself.
Administrative relation between centre and state art l lb cjyoti dharm
The scheme of allocating the administrative responsibilities is drawn for the purpose of :-
The administration of law.
Achieving co-ordination between the centre and states.
The settlement of disputes between the centre and states.
Constitution of India: Union and its Territories, Citizenship and Official La...DVSResearchFoundatio
OBJECTIVE
The objective of this webinar is to provide insight into the Constitutional Provisions relating to Union and its territories, Citizenship and Official Language. This webinar is the second from the Webinar series on Constitution. The scope of this webinar is confined to discussing the nature of the Indian State, creation and formation of States, etc. This webinar further throws light on the Constitutional provisions with respect to Citizenship along with a brief overview of the Citizenship Act, 1955. The last part of the Webinar deals with Official Language of the Union and the State read conjointly with the Eighth Schedule of the Constitution.
Federal FeaturesThe federal features of the Constitution include:(1) A written constitution which defines the structure, organization and powers of the central as well as state governments(2) A rigid constitution which can be amended only with the consent of the states(3) An independent judiciary which acts as the guardian of the constitution.(4) A clear division of powers between the Center and the States through three lists- Union list, State list and Concurrent list(5) The creation of an Upper House (Rajya Sabha) which gives representation to the states, etc.
A Revolutionary Reform for Indirect Tax with an Analysisof The GST Constituti...Vartika Sahu
In this present article, I have analyses inside the GST Constitutional [101stAmendment] Act 2016, various provisions, which contains 20 amendments relating to this constitutional amendment act. Since the beginning of the new Millennium, India has repeatedly flirted with the new idea of imposing a nationwide Goods and Services Tax (GST). The GST Constitutional [101st Amendment] Bill passed by the Lower House (LokSabha) in May 2015 and passed by the Upper House (RajyaSabha) on August 3, 2016, with further amendments. On August 8, 2016, the LokSabha unanimously approved the amendments, meaning the bills are aligned and the way is clear for a complete reform of indirect taxation in India. On September 8, 2016 the GST Constitutional [122nd] Bill, 2014 became the GST [101st] Act, 2016 when the president assented the provisions of bill. With the force of the empowering constitutional amendment behind it, a national GST has been implemented throughout India (except J&K) from July 1, 2017. It consider as a historic achievement, contains the amendments which are essential for the implementation of GST Regime. It subsumed various indirect taxes levied by Union and State Governments into GST thereby doing away the cascading effect of taxes and providing a one Indian market for Goods and Services. The object to bring about these amendments in the Constitution is to confer simultaneous power on Parliament and State legislatures to make laws for levying GST simultaneously on every transaction of supply of Goods, or of Services or both.
'Supply' under proposed Indian GST - Model GST LawAmitabh Khemka
Article published in The Bombay Chartered Accountant Journal, August 2016 edition - page no. 22 to page no. 31.
Link to the article -
http://www.bcajonline.org
http://www.bcajonline.org/artcile.aspx?Id=16669&Cid=88
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
Know more: https://www.synapseindia.com/technology/mean-stack-development-company.html
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
Memorandum Of Association Constitution of Company.ppt
Will GST apply in whole of India - September 2016
1. Amitabh Khemka, COO,
Sthir Advisors LLP
Union territories without Legislature – how GST can apply
Date : September 23 2016
1. Power to make laws with respect to GST
As per the Constitution of India[1], the Parliament and the Legislature of every
State have the power to make laws with respect to goods and services tax
(GST); however, Parliament has exclusive power to make such laws for inter-
State trade or commerce[2]. ‘State’ is defined[3] for this purpose to include a
Union territory with Legislature. GST will mean[4] any tax on supply of goods,
or services, or both except …. .
2. Issue arising
As the definition of ‘State’ for the purposes of GST does not include the Union territory WITHOUT Legislature,
the question that arises is – will GST apply on supplies in/from/to the Union territories without Legislature?
3. Union territory
India is a Union of States. The territory of India comprises of the territories of the States and the Union
territories[5]. Currently, there are 29 States and seven Union territories; of which, two (Delhi and Puducherry)
are having Legislature. Union territory[6] is administered by the President of India, acting through an
administrator appointed by him.
4. Power to make laws
Currently, the subject matter of laws to be made[7] by Parliament and by the Legislature of States is as follows:
Art. 246(1) Parliament Exclusive power to make laws with respect to any of the
matters enumerated in List I (Union List)
Art. 246 (2) Legislature of any State Exclusive power to make laws for such State with respect
to any of the matters enumerated in List II (State List)
Art. 246 (3) Parliament and
Legislature of any State
Power to make laws with respect to any of the matters
enumerated in List III (Concurrent List)
Art. 246 (4) Parliament Power to make laws with respect to any matter for any
part of the territory of India which is not included in
the State, including the matters enumerated in State List
Currently, the Parliament also has exclusive power[8] to make any law with respect to any matter which is not
enumerated in the State List or Concurrent List, including making any law imposing a tax. GST is not be
enumerated in the State List or Concurrent List.
5. What is a ‘State’?
As per General Clauses Act, 1897, ‘State’ shall mean a State specified in the First Schedule to the Constitution
and shall include a Union Territory.
‘State’ has been defined differently in different contexts, within the Constitution of India. In Explanation to
Article 3, ‘State’ is defined as – In this article, in clauses (a) to (e), ‘State’ includes a Union territory, but in the
proviso, ‘State’ does not include a Union territory.
On examining the subject matter of laws to be made by Parliament and by the Legislature of States (depicted
in the Table earlier), the Apex Court in case of T.M. Kanniyan vs. Income-Tax Officer, Pondicherry[9] held that
‘State’ in Article 246 doesn’t include Union territories.
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2. While interpreting Entry 80 of the Union List, Apex Court in case of Management of Advance Insurance Co.
Ltd. vs. Gurudasmal and Ors.[10] held that State would include Union territory. The Court relied upon the
definition of ‘State’ under the General Clauses Act, 1987.
Entry 80 - Extension of the powers and jurisdiction of members of a police force belonging to any State to any
area outside that State, but not so as to enable the police of one State to exercise powers and jurisdiction in
any area outside that State without the consent of the Government of the State in which such area is situated;
extension of the powers and jurisdiction of members of a police force belonging to any State to the railway
areas outside that State.
However, ‘State’ for the purposes of GST does not include a Union territory without Legislature, as ‘State’ for
said purpose is specifically defined to include a Union territory with Legislature.
6. Power of make law with regards to Union territories
The President of India has general power[11] of making regulations for the peace, progress and good
government of the specified Union territories. The Legislative Assembly of the Union territory with Legislature
has powers to make laws with respect to any of the matters enumerated in the State List or in the Current List
for matters applicable to such Union territory.
In respect of the power of the Parliament, the Apex Court in case of T.M. Kanniyan vs. Income-Tax Officer,
Pondicherry held as follows:
Article 240 of the Constitution confers on the President a general power of making regulations for the peace,
progress and good government of the specified Union territories. .… …. The regulation when promulgated by
the President has the stone force and effect as an Act of Parliament which applies to that territory. The
President can thus make regulations on all subjects on which Parliament can make laws for the territory.
Parliament has plenary power to legislate for the Union territories with regard to any subject. With regard to
Union territories there is no distribution of legislative power. Article 246(4) enacts that "Parliament has power to
make laws with respect to any matter for any part of the territory of India not included in a State
notwithstanding that such matter is a matter enumerated in the State List. In R.K. Sen v. Union it was pointed
out that having regard to Art. 367, the definition of "State" in s. 3(58) of the General Clauses Act, 1897 applies
for the interpretation of the Constitution unless there is anything repugnant in the subject or context. …. this
inclusive definition is repugnant to the subject and context of Art. 246. There, the expression "State"
means the State specified in the First Schedule. There is a distribution of legislative power between Parliament
and the legislatures of the States. … . There is no distribution of legislative power with respect to Union
territories. That is why Parliament is given power by Art. 246(4) to legislate even with respect to
matters enumerated in the State List. If the inclusive definition of "State" in s. 3(58) of the General Clauses
Act were to apply to Art. 246(4), Parliament would have no power to legislate for the Union territories with
respect to matters enumerated in the State List and until a legislature empowered to legislate on those matters
is created under Art. 239A for the Union territories, there would be no legislature competent to legislate on
those matters; …... Such a construction is repugnant to the subject and context of Art. 246. It follows that in
view of Art. 246(4), Parliament has plenary powers to make laws for Union territories on all matters. ….
The President in the exercise of his powers under Art. 240 can make regulations which have the same
force and effect as an Act of Parliament which applies to that territory. … This general power of the
President to make regulations extends to all matters on which Parliament can legislate.
It also follows that the Parliament has the power to issue executive directions to the Administrator of the Union
territory, which the latter is bound to carry out, so long as they are not inconsistent with the Regulations issued
by the President of India under Article 240, which have the overriding legislative effect under Article 240(2).
7. GST – in Union territories without Legislature
Supplies within such Union territory
Central GST will apply to whole of India and hence, it would be applicable to all Union territories, with or
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3. without Legislature. To replicate the law similar to State GST to Union territories without Legislature, the
Parliament has the powers under Article 246(4) to make such laws. Alternatively, the President may use his
general powers to formulate such laws.
Hence, law same as / similar to State GST can be formulated for Union territory without Legislature, by the
Parliament.
Supplies from/to such Union territory from/to outside such territory
GST (i.e. Integrated GST) on supplies in the course of inter-State trade or commerce shall be levied and
collected by the Government of India[12]. The definition of State (to include a Union territory with Legislature)
is extended for the Integrated GST (IGST) purposes too.
However, the Parliament while making the IGST law, using the powers under Article 269A of the Constitution of
India, could simultaneously also use the powers granted under Article 246(4) of the Constitution of India to
make such IGST law and define the ‘State’ to mean as specified in the General Clauses Act. By doing so, the
Union territories without Legislature would be part of IGST law.
Under the Model GST law[13], the term, ‘appropriate State’ is defined in the Model IGST law – wherein, the
‘State’ include Union territory with Legislature. ‘State’ is not defined in Model CGST / SGST or in Model IGST
law. The term ‘State’ should be defined in Model IGST law separately to mean as defined in the General
Clauses Act, 1897; in which event, the supplies from/to Union territories without Legislature would be
considered to determine supplies in the course of inter-State trade or commerce.
8. Concluding remarks
Large numbers of organisations have business in Union territory of Dadra & Nagar Haveli and Daman & Diu.
To bring parity on applicability of GST across the country and to have destination based consumption tax on
supply of goods / services, GST should apply equally in Union territories without Legislature, as it would apply
in rest of the country. Judicious use of powers granted to the Parliament of India, under Article 246(4) of the
Constitution of India, will enable the same.
[1] As amended by the Constitution (One Hundred and First Amendment) Act, 2016 (‘CAA, 2016’)
[2] Article 246A of Constitution of India, as per inserted by Section 2 of the CAA, 2016
[3] Clause (26B) of Article 366 of Constitution of India, as per inserted by Section 14 of the CAA, 2016
[4] Clause (12A) of Article 366 of Constitution of India, as per inserted by Section 14 of the CAA, 2016
[5] States and Union territories are specified in First Schedule to the Constitution of India
[6] Union territory is defined in Article 366(30) of the Constitution of India to mean any Union territory specified
in the First Schedule to the Constitution of India and to include any other territory 106comprised within the
territory of India but not specified in that Schedule
[7] Article 246 of the Constitution of India read with Seventh Schedule to the Constitution
[8] Article 248 of the Constitution of India
[9] AIR 1968 SC 637
[10] AIR 1970 SC 1126
[11] Article 240(1) of the Constitution of India
[12] Article 269A of Constitution of India, as per inserted by Section 9 of the CAA, 2016
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4. [13] Model GST Law as released by Empowered Committee of State Finance Ministers in June 2016
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