{"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 v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\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. The objective of the Bill is\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2015-01-16T16:01:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-04-27T06:22:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sucheta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sucheta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/\"},\"author\":{\"name\":\"Sucheta\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/7416b8c43cd3a0a3412cf97fc17b54fa\"},\"headline\":\"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014\",\"datePublished\":\"2015-01-16T16:01:00+00:00\",\"dateModified\":\"2018-04-27T06:22:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/\"},\"wordCount\":429,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/10\\\/scc-blog_Page_9.jpg\",\"keywords\":[\"Constitution Amendment\"],\"articleSection\":[\"Legislation Updates\",\"Statutes\\\/Bills\\\/Ordinances\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/\",\"name\":\"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014 | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/10\\\/scc-blog_Page_9.jpg\",\"datePublished\":\"2015-01-16T16:01:00+00:00\",\"dateModified\":\"2018-04-27T06:22:38+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/7416b8c43cd3a0a3412cf97fc17b54fa\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/10\\\/scc-blog_Page_9.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/10\\\/scc-blog_Page_9.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2015\\\/01\\\/16\\\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/7416b8c43cd3a0a3412cf97fc17b54fa\",\"name\":\"Sucheta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g\",\"caption\":\"Sucheta\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/legal_editor\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014 | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/","og_locale":"en_US","og_type":"article","og_title":"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014","og_description":"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","og_url":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2015-01-16T16:01:00+00:00","article_modified_time":"2018-04-27T06:22:38+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","type":"image\/jpeg"}],"author":"Sucheta","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sucheta","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/"},"author":{"name":"Sucheta","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa"},"headline":"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014","datePublished":"2015-01-16T16:01:00+00:00","dateModified":"2018-04-27T06:22:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/"},"wordCount":429,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","keywords":["Constitution Amendment"],"articleSection":["Legislation Updates","Statutes\/Bills\/Ordinances"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/","url":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/","name":"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014 | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","datePublished":"2015-01-16T16:01:00+00:00","dateModified":"2018-04-27T06:22:38+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2015\/01\/16\/the-constitution-one-hundred-and-twenty-second-amendment-bill-2014\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"The Constitution (One-Hundred and Twenty-second Amendment) Bill, 2014"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/7416b8c43cd3a0a3412cf97fc17b54fa","name":"Sucheta","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/530d4c250404c869212316d6351878b83f86bf27648031b1e6d4857a4bae4b88?s=96&d=mm&r=g","caption":"Sucheta"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/legal_editor\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"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}]}}