Union of India v. Mohit Minerals Pvt. Ltd.—GST Validity Analysis

Authors

  • Monika Jain Bar Council of India, New Delhi, India

Keywords:

Constitution, Amendments Act, Goods and Service Tax, GST, Laws.

Abstract

The constitution 101 amendments Act, 2016 introduced the Goods and Services Tax regime in India which came into force from 8th September 2016. Various laws were also passed subsequently for implementing the GST, which became effective from 1st July 2017. The amendment act and corresponding legislation empower both Parliament and the States to levy GST on supplies of goods and services.

Author Biography

Monika Jain, Bar Council of India, New Delhi, India

Dr. Monika Jain

Senior Advocate

Bar Council of India, New Delhi, India

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Published

2019-06-20

Issue

Vol. 1 No. 2 (2018): Journal of Taxation and Regulatory Framework (July-December)

Section

Articles