Law School Taxation GST & Constitutional Changes

GST & Constitutional Changes

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4 weeks
2-4 hours per week
About this Course

Goods and Services Tax (GST) is a comprehensive indirect taxation mechanism introduced in India in 2017 with an aim to subsume the existing indirect taxes under a common umbrella, comprising taxes on goods and services. The GST Council acts as a recommendatory body with respect to the implementation and levy of the respective taxes under the system of GST.

This course is aimed at providing an overview of the system of GST and most importantly, the course shall provide an understanding of the relationship between GST and Indian Constitutional Law and Policy.

Narendra Modi image

It's a win for democratic ethos of India, and a victory for everyone. GST will improve the way of doing business.

Narendra Modi
  • 1. Introduction
    • 1.1 About the course
  • 2. Changes in the Indian Constitution and Taxation System
    • 2.1 Changes in the Constitution
    • 2.2 GST as a subsummation of the existing taxes
    • 2.3 Impact on the Parliament's legislative powers
    • 2.4 Exercises
  • 3. GST Council
    • 3.1 Status of the GST Council
    • 3.2 Role of the GST Council in cooperative federalism
    • 3.3 Impact of the GST Council on parliamentary sovereignty
    • 3.4 Exercises
  • 4. Compensation mechanism for states
    • 4.1 Significance of the compensation mechanism under GST
    • 4.2 Exercises
  • 5. GST disputes
    • 5.1 Resolving GST disputes
    • 5.2 Exercises
  • 6. Constitutional structure for GST
    • 6.1 Sufficiency of the current constitutional structure
    • 6.2 Scope of GST under the Indian Constitution
    • 6.3 Impact of absence of a definition of “supply” in the Indian Constitution
    • 6.4 Exercises
  • 7. Special status under GST
    • 7.1 Status of electricity
    • 7.2 Status of entry taxes
    • 7.3 Status of tobacco, petroleum and real estate
    • 7.4 Special-status States under GST
    • 7.5 Status of Jammu and Kashmir under GST
    • 7.6 Exercises


This course will help you

  1. Get an overview of the system of GST,
  2. Understand the correlation between GST and existing taxation system,
  3. Analyse the changes brought by GST in the Indian Constitution and the impact on the Parliament’s legislative powers,
  4. Understand the role of the GST Council in relation to policy making and cooperative federalism,
  5. Analyse the status of different goods and services under GST, and
  6. Discern the scope for further research in the area of GST under the present Constitutional framework


Tarun Jain image

Tarun Jain

Tarun Jain is an Advocate practising at the Supreme Court of India. He has 12+ years of expertise in indirect tax and direct tax and has been engaged by leading law firms of India where he has led their tax litigation teams. He is an alumnus of LSE and NLU, Jodhpur and teaches Taxation Law as Guest Faculty in various National Law Schools. He has also authored the pioneering treatise “Goods and Services Tax: Constitutional Law and Policy” (EBC).

Arun Jaitley	 Image

[GST] is a journey where India will awake to limitless possibilities.

Arun Jaitley


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