Taranbir Singh
Nancy College of Law, Affiliated with Punjabi University, Patiala.
Abstract
The passage of the Constitution (One Hundred and First Amendment) Act, 2016, followed by the introduction of the Goods and Services Tax (GST) regime in 2017, is considered among the most important financial reforms undertaken in independent India. Envisioned under the slogan “One Nation, One Tax,” the GST was intended to move away from the […]