TMI BlogWhy does introduction of GST require a Constitutional Amendment?X X X X Extracts X X X X X X X X Extracts X X X X ..... 8: Why does introduction of GST require a Constitutional Amendment? Ans: The Constitution provides for delineation of power to tax between the Centre and States. While the Centre is empowered to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstitution also does not empower the States to impose tax on imports. Therefore, it is essential to have Constitutional Amendments for empowering the Centre to levy tax on sale of goods and States fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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