Hi My name is Tarun Jain and I am author of book Goods and Services Tax: Constitutional Law and Policy published by EBC.

This book is only a reflection, reflection of the mammoth changes which have happened on account of Goods and Services Tax. 

It has not just changed the tax system, actually it has changed the Constitutional system by itself. The changes are so vast, so unique that any student of law, particularly Constitutional law will be sheerly amazed and overwhelmed by the number of changes which have happened into the Constitutional scheme.

For example, there is a huge shift from federalism to cooperative federalism through GST as a Constitutional change. There is a new Constitutional institution which has been created, and there is a huge change insofar as consultative policy making in tax policy has become the norm of the day. This will not just affect the Centre State relations in a massive way, but this will also change the entire administrative structure through which the Government of India and the Governments of the State operate. There is a harmony required between the Centre and State officers for implementation of GST. That harmony will give useful insights and variety of experiences through which both the Centre and States can collaborate. 

I am just giving an introduction. These introductions are dealt with in greater detail and finesse in the book and the purpose of this particular course is to give you a reflection, a sheer reflection of these changes.