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Till now 16 states have ratified the GST Constitutional Amendment Bill (GST Bill) after it was passed in the RAJYA SABHA on 3 August. Just 2 away from the magic number of 16 required to complete this step of constitution amendment process. Next Step, assent by President of India.
Constitutional Amendment Bill on 01.09.2016, the Central Govt. may seek President’s assent on it. Let’s take a stock of which all states have ratified the GST Bill and where are the remaining states in terms of ratifying the GST Bill. 14 states that have ratified the Bill include
1. Assam,
2. Bihar,
3. Jharkhand,
4. Himachal Pradesh,
5. Chhattisgarh,
6. Gujarat,
7. Madhya Pradesh,
8. Delhi,
9. Nagaland,
10. Mahrashtra,
11. Haryana,
12. Telangana,
13. Mizoram,
14. Sikkim
15 . Goa
16 Odisha
The Central Govt. is planning to advance the winter session of parliament to pass GST Bill as the ratification of the GST Constitutional Amendment Bill by at least 50% States is expected to be completed by 10th Sep’ 2016.
Eight states have already ratified the same. The State of West Bengal has put on HOLD the ratification indefinitely.
The Union List and the State List are provisions of the Constitution that provide the Centre and States the authority to levy separate taxes. GST was to be imposed in such a way that it would be able to be charged and collected by both the Centre and the States. Furthermore, the legislation had to be uniform both at the federal level and at the state and union territory levels. A constitutional amendment was required to make this possible.
In order to suitably implement the GST legislation, this Act resulted in the insertion, deletion and amendment of certain Articles of the Constitution. The following matters were dealt with as a result of these changes:
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