Towards GST - 122 nd Constitutional Amendment Bill - An analysis



The 122nd Constitutional Amendment Bill (hereafter referred as CAB) was introduced inParliament on 19th Dec,2014. In the past, to amend the Constitution, 115th CAB wasintroduced by the UPA Government in March 2011. However, this 115th CAB lapsed. The rationale for introduction of CAB is that,
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