Goods and Services Tax (GST) is a comprehensive indirect taxation mechanism introduced in India in 2017 with an aim to subsume the existing indirect taxes under a common umbrella, comprising taxes on goods and services. The GST Council acts as a recommendatory body with respect to the implementation and levy of the respective taxes under the system of GST.
This course is aimed at providing an overview of the system of GST and most importantly, the course shall provide an understanding of the relationship between GST and Indian Constitutional Law and Policy.
WHY TAKE THIS COURSE?
This course will help you
Get an overview of the system of GST,
Understand the correlation between GST and existing taxation system,
Analyse the changes brought by GST in the Indian Constitution and the impact on the Parliament’s legislative powers,
Understand the role of the GST Council in relation to policy making and cooperative federalism,
Analyse the status of different goods and services under GST, and
Discern the scope for further research in the area of GST under the present Constitutional framework
Tarun Jain is an Advocate practising at the Supreme Court of India. He has 12+ years of expertise in indirect tax and direct tax and has been engaged by leading law firms of India where he has led their tax litigation teams. He is an alumnus of LSE and NLU, Jodhpur and teaches Taxation Law as Guest Faculty in various National Law Schools. He has also authored the pioneering treatise “Goods and Services Tax: Constitutional Law and Policy” (EBC).