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actHistoricalSaturday, 1 July 2017

Goods and Services Tax (GST) — 101st Constitutional Amendment and Implementation

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Citations are auto-generated; verify before publishing. The act classification is PolicyDhara's, not the source's.
Policy framework or directive — a strategic document setting direction, principles, and objectives for governance. Guides the design of schemes, legislation, and implementation strategies.
Summary
India's most significant indirect tax reform, replacing 17 central and state taxes with a unified GST. Required constitutional amendment. Implemented through Central GST, State GST, and Integrated GST with a GST Council for cooperative federalism.
Key Facts
TypeAct
SourceHistorical Record (Curated)
PublishedSaturday, 1 July 2017
Affected Population1.4 billion citizens, 63 million MSMEs
Key Numbers
GDP: $3.9 trillion (2025 est.)
Fiscal deficit target: 4.4% of GDP
GST collection: Rs 1.87 lakh crore/month avg
Merchandise exports: $437 billion (2024-25)
Key Authorities
Ministry of FinanceRBISEBIDEAMinistry of Commerce & Industry
Key Stakeholders
TaxpayersBanks & NBFCsInvestorsExportersImportersMSMEs
Government Context
NDA IBJP-led NDA
Centre-Right
LeftCentreRight
Explore Sectors
Finance & Economy478 tracked→Trade & Commerce122 tracked→Governance & Reform427 tracked→
Read Full Text at Source
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