The Role Of Centre And State In Implementing GST And The Division Of Revenue
Goods and Service Tax or as we generally call it – GST, was introduced on 1st April 2010, by the then finance minister Mr. P. Chidambaram. It became a constitution bill in December 2014 (122nd Amendment) and was implemented on 1st July 2017. GST was passed in the parliament to supplant all the other indirect taxes that were levied on goods and services. In simpler