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CA Intermediate · Taxation · GST in India - An Introduction

Under Article 246A of the Constitution (inserted by the 101st Amendment), which statement about the power to make laws on GST is correct?

Parliament and State Legislatures can both legislate on GST for intra-State supplies, but Parliament has exclusive power for inter-State supplies. This follows from Article 246A, inserted by the 101st Constitutional Amendment, which gives concurrent power for intra-State supplies.

  1. AOnly Parliament may make laws on GST for all supplies, including intra-State supplies
  2. BParliament and State Legislatures both have power to make GST laws on intra-State supplies, while Parliament has exclusive power over inter-State suppliesCorrect
  3. COnly State Legislatures may legislate on GST for supplies within their State and on inter-State supplies
  4. DParliament has power only over imports, and States over all other supplies

Explanation

Article 246A gives Parliament and State Legislatures concurrent power on GST for intra-State supplies. Parliament alone has exclusive power to make laws on GST for inter-State supplies, as stated in Article 246A(2).

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