Article 269A of Constitution of India – Levy and collection of goods and services tax in course of Inter-State trade or commerce
Article 269A of Constitution of India deals with a cornerstone of the Goods and Services Tax (GST) framework, revolutionized India’s tax structure by introducing a uniform tax regime. This pivotal amendment aimed to streamline the complex web of taxes, eliminate the cascading effect, and enhance the efficiency of tax collection, fostering a more integrated and…