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Consider the following statements.
  1. Article 246A states that, the Parliament and the Legislature of every State, have power to make laws with respect to the goods and services tax (GST).
  2. Integrated Goods and Services Tax (IGST) is in the legislative domain of the Union government.
Which of the above statements is/are incorrect?
  • a)
    1 only 
  • b)
    2 only 
  • c)
    Both 1 and 2 
  • d)
    Neither 1 nor 2
Correct answer is option 'D'. Can you explain this answer?
Most Upvoted Answer
Consider the following statements. Article 246A states that, the Parli...
Explanation:

The given statements are related to the legislative powers of the Parliament and the State Legislatures with respect to the goods and services tax (GST) in India. Let's analyze each statement individually.

Statement 1: Article 246A states that the Parliament and the Legislature of every State have the power to make laws with respect to the goods and services tax (GST).

This statement is correct. Article 246A was inserted into the Constitution of India by the Constitution (One Hundred and First Amendment) Act, 2016. It confers concurrent powers on both the Parliament and the State Legislatures to make laws on the subject of GST. This means that both the central and state governments have the authority to legislate on GST matters.

Statement 2: Integrated Goods and Services Tax (IGST) is in the legislative domain of the Union government.

This statement is incorrect. The Integrated Goods and Services Tax (IGST) is not exclusively in the legislative domain of the Union government. IGST is a component of the GST that deals with the taxation of inter-state supplies of goods and services. It is governed by the Integrated Goods and Services Tax Act, 2017, which was enacted by the Parliament. However, the State Legislatures also have the power to make laws on IGST, as per Article 246A.

Therefore, both statements are correct and the correct answer is option 'D' - Neither 1 nor 2.

Summary:
- Article 246A grants concurrent powers to the Parliament and the State Legislatures to make laws on GST.
- Integrated Goods and Services Tax (IGST) is not exclusively in the legislative domain of the Union government. Both the Parliament and the State Legislatures have the power to make laws on IGST.
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Community Answer
Consider the following statements. Article 246A states that, the Parli...
246A – (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State. (2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.
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Consider the following statements. Article 246A states that, the Parliament and the Legislature of every State, have power to make laws with respect to the goods and services tax (GST). Integrated Goods and Services Tax (IGST) is in the legislative domain of the Union government.Which of the above statements is/are incorrect?a)1 onlyb)2 onlyc)Both 1 and 2d)Neither 1 nor 2Correct answer is option 'D'. Can you explain this answer?
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