10 August 2016

India's Constitution Amendment Bill for GST passed in the Rajya Sabha

The Rajya Sabha unanimously cleared the amended Constitution (122nd Amendment) Bill, 2014 on August 3, paving the way for implementation of the Goods and Services Tax. The GST represents one of the most significant tax reforms in post-independence India. The bill will now be sent to the Lok Sabha for approval of the amendments with a two-thirds majority.

A Tax Alert prepared by Ernst & Young India, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1376

Document ID: 2016-1376