WORK CONTRACTS UNDER GST LAW : IS THE 46TH CONSTIUTIONAL AMENDMENT IN CONSONANCE ?
WORK CONTRACTS UNDER GST LAW : IS THE 46 TH CONSTIUTIONAL AMENDMENT IN CONSONANCE ? (BY SHUBHAM BUDHIRAJA) This article is pertaining to the developments under Indian law with regard to work contracts and its taxation aspects. It should be recorded here that the Seventh schedule of Constitution of India is a classic evident of federal character of Indian Constitution. The Power to legislate is clearly laid and separated by List-I, List-II and List-III. However, despite the lengthiest written constitution in the World, the constitution of India has faced various criticism and as a consequence the constitutional developments been made. This topic would restrict the area to the constitutional issue of taxed on sale or purchase of goods. With this regard, the author would try to line up the issue with the help of a landmark Judgment M/S. Kone Elevator India Pvt. Ltd v. State Of T.N. & Ors on 6 May, 2014. FACTS:- 1. The Petitioner is engaged in manufact