The Sixteenth Amendment can make obvious that cash flow, not ownership, is staying taxed, so there is no prerequisite of apportionment and therefore no constitutional challenge. To prepare for the implementation of GST, considerable efforts ended up designed to construct the mandatory technological infrastructure and educate tax officers and organ

The job performed by distinctive institutions/committees in obtaining the Indian GST involves Exclusive point out here. The present chapter is surely an try to deliver viewers an overview in to the evolution of your concept of GST in India. Conversely, a lower VAT level might make the exported merchandise less expensive than the domestic products