Detailed analysis of Good and Services Tax in Constitution of India

Abstract:
Article. 279(a) of the Constitution of India mentioned the Good and Services Tax Act, 2017.
And it comes under Financial relations between the Centre and the State in the Constitution
of India. Which was enacted after a two decades of analysis. In this article, we are going to
see about what are all the taxes levied by the Union and State, the Evolution of GST, types of
taxes levied by the Union and State on citizens with regard to the Provisions in the
Constitution of India. And what are the Special Category States under GST Act and their
benefits and why it is called a destination-based tax?, advantages and disadvantages of GST,
Act, 2017. And finally, we are going to discuss the recent judgement in GST.