Goods and Services Tax (GST) — 101st Constitutional Amendment and Implementation
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Central or state Act — primary legislation passed by the legislature. Carries binding force and shapes the rules under which citizens, institutions, and markets operate.
Summary
India's most significant indirect tax reform, replacing 17 central and state taxes with a unified GST. Required constitutional amendment. Implemented through Central GST, State GST, and Integrated GST with a GST Council for cooperative federalism.