CA Vasanth Subramanian

Category: Indirect Tax

  • The GST Vision – “One Nation, One Tax”

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    by

    Vasanth Subramanian
    in ,

    Before understanding how GST functions, it is essential to understand how the Constitution distributes taxation powers in India. India follows a quasi-federal structure with a strong Centre, and the power to levy taxes is constitutionally divided between: This distribution is primarily governed by Article 246 of the Constitution read with Schedule VII. Article 246 –…

  • GST – Introduction and Constitutional Provisions

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    by

    Vasanth Subramanian
    in ,

    Whenever we discuss any law in India—especially tax laws—it is essential to begin at the very foundation: the Constitution of India. No law, including the Goods and Services Act (GST) can exist independently of the Constitution. Every statute, rule, or regulation must trace its authority back to it. This is why constitutional validity is not…