{"id":7053,"date":"2015-01-16T16:01:00","date_gmt":"2015-01-16T16:01:00","guid":{"rendered":"http:\/\/localhost\/sccblog\/?p=7053"},"modified":"2018-04-27T11:52:38","modified_gmt":"2018-04-27T06:22:38","slug":"the-constitution-one-hundred-and-twenty-second-amendment-bill-2014","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/","title":{"rendered":"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014"},"content":{"rendered":"<p>On 19-12-2014, the Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014 was introduced in the Lok Sabha. The objective of the Bill is to further amend the Constitution of India to introduce the goods and services tax for conferring concurrent taxing powers on the Union as well as the States.<\/p>\n<p>The proposed Bill, <i>Interalia,<\/i> provides for:<\/p>\n<ul>\n<li><b>Insertion of new Article 245 A <\/b>which empower the Legislature of every state to make laws with respect to goods and services tax imposed by the Union or by such State. However, the Parliament will have the exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce<\/li>\n<\/ul>\n<ul>\n<li><b>Insertion of new Article 269 A <\/b>which provides that<b> <\/b>Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States. It also provides that the Parliament may, by law, formulate the principles for determining the place of supply, and when a supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.<b><\/b><\/li>\n<li><b>Insertion of new Article 279 A <\/b>which provides for the constitution of Goods and Service Tax Council by the President within 60 days from the date of commencement of the Constitution (One Hundred and Twenty-second Amendment) Act, 2014, which shall make recommendations to the Union and the States on-<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol>\n<li>\u00a0the taxes, cesses and surcharges levied by the Union, the States and the local bodies which may be subsumed in the goods and services tax<\/li>\n<li>the goods and services that may be subjected to, or exempted from the goods and services tax;<\/li>\n<li>model Goods and Services Tax Laws, principles of levy, apportionment of Integrated Goods and Services Tax and the principles that govern the place of supply;<\/li>\n<li>the threshold limit of turnover below which goods and services may be exempted from goods and services tax; etc.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<ul>\n<li><b>Insertion of new Article 366 (12 A), (26 A) and (26 B) <\/b>which provides the meaning of \u201cGoods and Services Tax\u201d, \u201cServices\u201d and \u201cState\u201d respectively.<\/li>\n<\/ul>\n<ul>\n<li><b>Amendment in the following provisions:<\/b> Article 248, 249, 250, 268, 269, 270, 271, 286, 368, Sixth and Seventh Schedule of the Constitution in order to replace a number of indirect taxes being levied by the Union and the State Governments and to remove cascading effect of taxes and provide for a common national market for goods and services.<\/li>\n<\/ul>\n<ul>\n<li><b>Omission of the following provisions: <\/b>Article 268 A, 286(3) etc.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div><b>-Lok Sabha<\/b><\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 19-12-2014, the Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014 was introduced in the Lok Sabha. The objective of the Bill is <\/p>\n","protected":false},"author":3,"featured_media":7321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,13],"tags":[2699],"class_list":["post-7053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-statutes","tag-Constitution_Amendment"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014\" \/>\n<meta property=\"og:description\" content=\"On 19-12-2014, the Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014 was introduced in the Lok Sabha. 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The Lok Sabha had already passed the Bill in May, 2015. Frequently asked questions relating to GST: Question 1.What is GST? How does it work? GST is one indirect tax for the whole\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":115101,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/21\/cabinet-approves-four-gst-bills\/","url_meta":{"origin":7053,"position":1},"title":"Cabinet approves four GST Bills","author":"Saba","date":"March 21, 2017","format":false,"excerpt":"The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has approved the following four GST related bills: The Central Goods and Services Tax Bill 2017 (The CGST Bill) The Integrated Goods and Services Tax Bill 2017 (The IGST Bill) The Union Territory Goods and Services Tax Bill 2017\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":49881,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/06\/01\/goods-and-services-tax-a-study\/","url_meta":{"origin":7053,"position":2},"title":"Goods and Services Tax: A study","author":"Sucheta","date":"June 1, 2016","format":false,"excerpt":"by Madhavi Singh","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/Madhvi-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":126171,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/24\/cabinet-gives-ex-post-facto-approval-for-introduction-of-constitution-one-hundred-and-twenty-third-amendment-bill-2017\/","url_meta":{"origin":7053,"position":3},"title":"Cabinet gives ex-post facto approval for introduction of Constitution (One Hundred and Twenty-third Amendment) Bill 2017 \u00a0","author":"Saba","date":"April 24, 2017","format":false,"excerpt":"The Union Cabinet has given (I) Ex-post facto approval for introduction of Constitution (One Hundred and Twenty-third Amendment) Bill 2017 and \u00a0National Commission for Backward Classes (Repeal) Bill, 2017 in \u00a0Parliament; and (II) Approval for retention of posts\/incumbents and office premises held by the existing National Commission for Backward Classes\u2026","rel":"","context":"In &quot;Cabinet Decisions&quot;","block_context":{"text":"Cabinet Decisions","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/cabinet_decisions\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":67771,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/09\/08\/goods-and-services-tax-council-to-be-set-up-within-60-days-of-the-commencement-of-the-101st-constitution-amendment-act-2016\/","url_meta":{"origin":7053,"position":4},"title":"Goods and Services Tax Council to be set up within 60 days of the commencement of the 101st Constitution Amendment Act, 2016","author":"SM","date":"September 8, 2016","format":false,"excerpt":"The President is to\u00a0constitute\u00a0a Council to be called the Goods and Services Tax Council, within sixty days from the date of commencement\u00a0of the Constitution (One Hundred and First Amendment) Act, 2016.\u00a0The Goods and Services Tax Council shall consist of the following members: (a) the Union Finance Minister\u00a0who shall be the\u00a0Chairperson;\u00a0(b)\u2026","rel":"","context":"In &quot;Business Law&quot;","block_context":{"text":"Business Law","link":"https:\/\/www.scconline.com\/blog\/post\/category\/Business_Law\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":240102,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/04\/supreme-court-upholds-constitutionality-of-imposition-of-gst-on-lotteries-betting-and-gambling\/","url_meta":{"origin":7053,"position":5},"title":"Supreme Court upholds constitutionality of imposition of GST on lotteries, betting and gambling","author":"Prachi Bhardwaj","date":"December 4, 2020","format":false,"excerpt":"Supreme Court: The 3-judge bench of Ashok Bhushan, R. Subhash Reddy and MR Shah, JJ has upheld the constitutionality of imposition of GST on lotteries, betting and gambling. Here are the key takeaways from the judgment:\u00a0 Whether the inclusion of actionable claim in the definition of goods as given in\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/sc-08-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/7053","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=7053"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/7053\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/7321"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=7053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=7053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=7053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}