GOODS AND SERVICES TAX (GST): THE CONCEPT, ISSUES AND CHALLENGES
By- Dr. Manoj Kumar Sharma, Assistant Professor of Law, RGNUL Indian Constitutional scheme of federal provincial relations makes a demarcation of taxing powers of the federal and provincial governments. As per original the Indian Scheme of federal-fiscal relations, direct taxes are mainly levied by the Union whereas Indirect taxes were levied by the Union and the…
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