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GST GST –– Constitutional Provisions and Constitutional Provisions and Features of Constitution Features of Constitution
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Features of Constitution Features of Constitution (101(101stst Amendment) Act, 2016Amendment) Act, 2016
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Article 246 - Power of Union and State to make laws
Article 246 of the Indian Constitution, distributes legislative powers including taxation, between the Parliament of India and the State Legislatures;
Schedule VII enumerates the subject matters on which the Parliament and State Legislature have the powers to make laws in three lists:
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• List I (Union List);
• List II (State List); and
• List III (Concurrent list)
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Schedule VII
List – I (Union List)
• Lists subjects on
List – II (State List)
• Lists subjects on
List – III(Concurrent List)
• Lists subjects on• Lists subjects onwhich only theParliament has theexclusive powers tomake laws
• Lists subjects onwhich only the StateLegislatures arecompetent to makelaws
• Lists subjects onwhich both theParliament and theState Legislatures arecompetent to makelaws
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Article 246A - Power to impose GST [New Provisions]Notwithstanding anything contained in articles 246 and 254, Parliament,and, subject to clause (2), the Legislature of every State, have power tomake laws with respect to goods and services tax imposed by the Union orby such state
Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.
246A(1)
246A(2)
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in the course of inter-State trade or commerce.
Petroleum crude, High Speed Diesel, Motor Spirit (commonly known aspetrol), Natural Gas and Aviation Turbine Fuel
246A(2)
In respect of goods and services tax referred to in clause (5) of article 279A,Article 246A will take effect from the date recommended by the Goods andServices Tax Council.’
Explanation
Goods under279A(5)
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Constitution (101st Amendment) Act, 2017
Definition of GST
“Goods and services tax” means any taxon supply of goods, or services or bothexcept taxes on the supply of thealcoholic liquor for human consumption
366(12A)
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GST – Other Changes in Definition
Sl No Definition Article Definition
1. Service 366 (26A) Anything other than goods
2. State 366 (26B) With reference to articles 246A, 268, 269, 269A and
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2. State 366 (26B) With reference to articles 246A, 268, 269, 269A andarticle 279A includes a Union territory with Legislature.
3. Goods 366 (12) includes all materials, commodities, and articles[Definition Already Present prior to 101 Constitutionalamendment]
4. Supply - Not Defined
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Levy & collection of GST in the course of inter-State trade or commerce – Article 269A
GST shall be levied and collected by the Central Government and such tax shallbe apportioned between the Union and the States in the manner as may beprovided by Parliament by law on the recommendations of GST Council.
Supply of goods, or of services, or both in the course of import into the
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Supply of goods, or of services, or both in the course of import into theterritory of India shall be deemed to be supply in the course of inter-Statetrade or commerce
Parliament will formulate the principles for determining the place of supply,and when a supply takes place in the course of inter-State trade or commerce.
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Levy & collection of GST in the course of inter-State trade or commerce – Article 269A
The amount apportioned to a State from the tax collected on supplies in thecourse of inter-state trade or commerce
Where an amount collected as tax levied in the course of inter-state trade orcommerce has been used for payment of the tax levied by a State under article
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commerce has been used for payment of the tax levied by a State under article246A. In other words, where IGST is used for payment of SGST.
Where an amount collected as tax levied by a State under article 246A has beenused for payment of the tax levied under clause inter-state trade or commerce.When SGST is used for payment of IGST.
These clauses will ensure that no separate appropriation will be required from theParliament to disburse money to the states.
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Amendments to List I
Entry Provisions prior to Amendment Amendment
Entry 84 Duties of excise on tobacco and othergoods manufactured or produced inIndia except:
(a) alcoholic liquors for human
Duties of excise on the following goodsmanufactured or produced in India,namely:
(a) petroleum crude;(a) alcoholic liquors for humanconsumption;(b) opium, Indian hemp and othernarcotic drugs and narcotics,but including medicinal and toiletpreparations containing alcohol orany substance included in sub-paragraph (b) of this entry
(a) petroleum crude;(b) high speed diesel;(c) motor spirit (commonly known aspetrol);(d) natural gas;(e) aviation turbine fuel; and(f) tobacco and tobacco products."
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Amendments to List I Cont…
Entry Provisions prior to Amendment Amendment
Entry 92 Taxes on sale or purchase of newspaper andadvertisements published therein
Omitted
Entry 92 C Taxes on services Omitted
Entry 92A Taxes on the sale or purchase of goods other than No ChangeEntry 92A Taxes on the sale or purchase of goods other thannewspapers, where such sale or purchase takes placein the course of inter-State trade or commerce.
No Change
Entry 92 B Taxes on the consignments of goods (whether theconsignment is to the person making it or to any otherperson), where such consignment takes place in thecourse of inter-State trade or commerce.
No Change
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Amendments to List II
Entry Provisions prior to Amendment Amendment
Entry 52 Taxes on the entry of goods into a local area forconsumption, use or sale therein. (Octroi / EntryTax)
Omitted
Tax)
Entry 55 Taxes on advertisements other than advertisementspublished in the newspapers [and advertisementsbroadcast by radio or television].
Omitted
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Amendments to List IIEntry Provisions prior to Amendment Amendment
Entry 54 Taxes on the sale or purchase ofgoods other than newspapers,subject to the provisions ofentry 92A of List I.
Taxes on the sale of petroleum crude, highspeed diesel, motor spirit (commonly knownas petrol), natural gas, aviation turbine fueland alcoholic liquor for human consumption,but not including sale in the course of inter-State trade or commerce or sale in theState trade or commerce or sale in thecourse of international trade or commerce ofsuch goods
Entry 62 Taxes on luxuries, including taxeson entertainments,amusements, betting andgambling.
Taxes on entertainments and amusements tothe extent levied and collected by aPanchayat or a Municipality or a RegionalCouncil or a District Council.
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GST Council – Article 279A
Article 279A provides for constituting a Council called the Goods and Services TaxCouncil within 60 days from date of commencement of 101st ConstitutionAmendment Act, 2016.
Members are as follows :-Members are as follows :-(a) the Union Finance Minister as Chairperson;(b) the Union Minister of State in charge of Revenue or Finance;(c) the Minister in charge of Finance or Taxation or any other Minister
nominated by each State Government.(d) Vice Chairperson to be chosen among the members.
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GST Council – Recommendations
GST Council can make recommendations on the following:
• The taxes, cesses and surcharges that may be subsumed;
• The goods and services that may be subjected to or exempted from GST;
• Model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Taxlevied under Article 269A and the principles that govern the place of supply;levied under Article 269A and the principles that govern the place of supply;
• The threshold limit of turnover below which goods and services may be exempted;
• Rates, floor rates, band, special rates;
• Special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir,Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand
• Date on which GST be levied on petroleum crude, HSD, Petrol, natural gas and ATF and
• Any other matter relating to the goods and services tax, as the Council may decide.
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GST Council Meetings
Weightage of votes:Central Government – 1/3rd of the total votes cast, and
State Governments – 2/3rd of the total votes cast.
Quorum:
One-half of the total number ofMembers of the Goods andServices Tax Council.
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Other important roles of GST Council:The GST Council to be guided by the need for aharmonised structure of goods and services tax and forthe development of a harmonised national market forgoods and services.
GST Council to devise mechanisms to adjudicatedisputes arising between the Centre and States.
All decisions by a majority ofnot less than three-fourths ofthe weighted votes of themembers present and voting
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Article 286 – Restrictions on the States to impose tax
• Prior to amendment, the clause restricted the states to impose taxes on sale orpurchase of goods.
• Now it has been amended to provide that the state shall not impose any tax onthe supply of the goods or services or both, where such supply takes place:
a. Outside the State
b. in the course of the import of the goods into, or export of the goodsout of, the territory of India
• Further, the Parliament will formulate the principals for determining when asupply constitutes a supply as mentioned in the point above.
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Other AmendmentsSl No Article Provision as it stood prior to 101st
Constitutional AmendmentAmendment
1. 248 Parliament has exclusive power to make anylaw with respect to any matter notenumerated in the Concurrent List or StateList.
The Power of the Parliament has beenmade subject to Article 246A. In otherwords, residuary power of the Parliamentwill not affect the State’s power to levyGoods and Service Tax under Article 246A.
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Goods and Service Tax under Article 246A.
2. 249 If Rajya Sabha has declared by resolution innational interest that Parliament should makelaws with respect to any matter enumeratedin the State List, Parliament can make laws forthe whole or any part of the territory of Indiawith respect to that matter while theresolution remains in force.
The resolution of Rajya Sabha canmandate the Parliament to make lawswith respect to GST as provided in Article246A also and not just restrict the sameto matters specified in State List.
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Other Amendments
Sl No Article Provision as it stood prior to 101st Constitutional Amendment
Amendment
3. 250 Parliament shall, while a Proclamation of Emergency isin operation, have power to make laws with respect toany of the matters enumerated in the State List
This Power of the Parliament hasbeen extended to Goods andService Tax under Article 246A
4. 268 Stamp duties and excise duty on medicinal and toilet Duties of excise on medicinal and
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4. 268 Stamp duties and excise duty on medicinal and toiletpreparations shall be levied by the Government ofIndia but shall be collected by states where suchduties are levied within a state
Duties of excise on medicinal andtoilet preparations has beendeleted from this Article as GSTsubsumes the same
5. 268A Taxes on services shall be levied by the Government ofIndia
Service tax subsumed under GSTand so Article 268A omitted
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Other Amendments
Sl No Article Provision as it stood prior to 101st
Constitutional AmendmentAmendment
6. 269 Taxes on the sale or purchase ofgoods / consignment of goods inthe course of inter-state trade shallbe levied and collected by CentralGovernment but shall be assigned
This Article has been amended to exclude Goods on which isGST will be levied under Article 269A in the course of inter-state trade or commerce.Thus this Article will be effective for goods kept out of GST viz.crude, Petrol, HSD, ATF etc.
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Government but shall be assignedto the States.
crude, Petrol, HSD, ATF etc.
7. 270 Article 270 provides that a portionof all taxes and surcharges on suchtaxes that are levied and collectedby the Central Government shall bedistributed to the states in themanner that is prescribed.
This article has been amended to provide that the taxescollected by the Central Government under Article 246A(1)[CGST] shall also be distributed between the states in themanner prescribed.Further, the taxes collected IGST which has been used inpayment of CGST and the amount apportioned to centralgovernment in IGST shall also be distributed to the states.
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Other Amendments
Sl No Article Provision as it stood prior to 101st Constitutional Amendment
Amendment
8. 271 Parliament has been provided with the power to levysurcharge on any of taxes and duties levied by it.
The power to levy a surcharge hasnot been extended to GST leviedunder Article 246A.
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9. 368 Any amendment to the Constitution that seeks tomake any changes that will affect the rights of statesas enumerated in Proviso to Article 368(2) shallrequire ratification of state assemblies of not less that50% of the states.
Article 279-A has been inserted inthe proviso. Thus, any change that issought to be made in relation to GSTCouncil will require the ratification ofnot less than 50% of the states.
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Other Important Clauses
Parliament shall on the recommendation of the GST Council, provide forcompensation to the States for loss of revenue arising on account ofimplementation of the GST for a period of five years.
Any law relating to tax on goods or services in force in any State before thecommencement of 101st Constitutional Amendment Act shall continue to be inforce until amended or repealed by a competent Legislature or until expiration ofone year from such commencement, whichever is earlier.
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Timeline - GST Enactments
After receiving presidential assent on 12th April, 2017 the following enactmentscame into force with effect from 1st July, 2017
• The Central Goods and Services Tax Act, 2017• The Integrated Goods and Services Tax Act, 2017• The Integrated Goods and Services Tax Act, 2017• The Union Territory Goods and Services Tax Act, 2017• The Goods and Services Tax (Compensation to States) Act, 2017
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Timeline - GST Enactments
In view of Article 370 (Temporary provisions with respect to the State of Jammuand Kashmir) the following enactments came into force with effect from 8th July,2017 as applicable to the State of Jammu and Kashmir;
(i) The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act,2017
(ii) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act,2017
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Thanks for your Attention Thanks for your Attention Thanks for your Attention Thanks for your Attention
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