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Section 14. Amendment of article 366.

by | Sep 16, 2024 | GST, Acts, Constitution (One Hundred And First Amendment) Act, 2016 | 0 comments

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Important Keyword: Article 366, Section 14.

GST Section 14. Amendment of article 366.

In article 366 of the Constitution,-

(i) after clause (12), the following clause shall be inserted, namely:-

‘(12A) “goods and services tax” means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;’

(ii)after clause (26), the following clauses shall be inserted, namely:-

‘(26A)”Services” means anything other than goods;

(26B)”State” with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;’

Read More: Notification No. 15/2018 – Central Tax (Rate) GST: Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

Web Stories: Notification No. 15/2018 – Central Tax (Rate) GST: Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

Download Pdf: https://taxinformation.cbic.gov.in/

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