Introduction of GST in India : A Critical Analysis of Provisions and Scope

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       If you search the Internet for "GST in India" there are approximately 4500000 search results as on date. While many of the same are highly informative and authentic very few of them make a thorough critical analysis of the actual legal provisions being introduced. The basis of such opinion of mine is absence of such thorough critical analysis about provisions in The Constitution (One Hundred and Fifteenth Amendment), Bill, 2011 [ Bill No. 22 of 2011 ] as introduced in the Parliament on 22.03.2011 to provide for levy of  Goods and Services Tax (GST) by the Union and the States/Union Territories having legislature. The GST Bill [see link below] may be looked into for greater details. 

  

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       As a taxman I shall try to analyse the relevant provisions of the GST Bill in phases. 

     

     Subsequently I shall also discuss about some aspects of the present VAT/sales tax relating to works contracts, transfer of right to use goods, claims for subsequent sales under section 6 (2) of the CST Act, 1956, etc and with special reference to West Bengal. 

DISCLAIMER : My opinions are purely personal and for academic purposes only and should not be construed to have any bearing or reference or relation to the organisation where I am employed. I am also not responsible or liable for any loss or damages as the information furnished is solely for academic purposes only and shall not be construed as a legal or similar advice or guidance.

HERE   WE   GO !

See the relevant pages in this blog.

           Further analysis of other provisions of GST Bill will follow shortly.

GST Bill link :

www.finmin.nic.in/gst/Constitutional_115th_Amendment_Bill_2011.pdf

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