GST & Constitutional Changes

About the Course

Goods and Services Tax (GST) is a comprehensive indirect taxation mechanism introduced in India in 2017 with an aim to subsume the existing indirect taxes under a common umbrella, comprising taxes on goods and services. The GST Council acts as a recommendatory body with respect to the implementation and levy of the respective taxes under the system of GST. This course is aimed at providing an overview of the system of GST and most importantly, the course shall provide an understanding of the relationship between GST and Indian Constitutional Law and Policy.