GST Constitutional Changes: Legal Framework & Implications

Course Description

This intensive 5-day course explores the constitutional amendments that facilitated the implementation of Goods and Services Tax (GST) in India. Participants will gain a deep understanding of the legal framework, fiscal implications, and the role of the GST Council in shaping India's tax landscape.

Learning Objectives

• Understand the constitutional amendments enabling GST implementation
• Analyze the dual GST structure and its impact on Centre-State relations
• Examine the composition and functions of the GST Council
• Evaluate the implications of GST on fiscal federalism and state autonomy
• Explore recent and proposed changes to the GST constitutional framework

Course Modules

Day 1: Introduction to Constitutional Amendments for GST

• Overview of the Constitution (122nd Amendment) Bill, 2014
• Key provisions of the amended Constitution
• Rationale behind moving towards GST
• Impact on the distribution of fiscal powers

Day 2: Dual GST Structure and Centre-State Relations

• CGST, SGST, and IGST: Constitutional provisions
• Concurrent taxation powers of Centre and States
• Input tax credit mechanism and its constitutional basis
• Inter-state supply of goods and services: Constitutional aspects

Day 3: GST Council: Composition, Powers, and Functions

• Constitutional provisions for the GST Council
• Voting structure and decision-making process
• Role in determining tax rates and exemptions
• Dispute resolution mechanism within the Council

Day 4: Fiscal Federalism and State Autonomy under GST

• Impact on state finances and revenue sharing
• Compensation mechanism for revenue losses
• Flexibility for states in GST implementation
• Constitutional safeguards for state fiscal autonomy

Day 5: Recent Developments and Future Outlook

• Analysis of recent constitutional amendments related to GST
• Proposed changes in the GST framework
• Judicial interpretations of GST-related constitutional provisions
• Future challenges and potential reforms

Practical Wins for Participants

• Ability to navigate complex constitutional provisions related to GST
• Enhanced understanding of Centre-State fiscal relations in the GST era
• Improved capacity to analyze and interpret GST Council decisions
• Practical insights into the evolving GST landscape and its implications