Introduction
India as world’s one the biggest democratic country follows the federal tax system for levy and collection of various taxes. Different types of indirect taxes are levied and collected at different point in the supply chain. The Centre and the states are empowered to levy respective taxes as per the constitution of India.
The Value Added Tax (VAT) when introduced was considered.
In 2000, the Vajpayee Government started discussion on GST by setting up an empowered committee. The committee was headed by Asim Dasgupta,
Finance Minister in Government of West Bengal. But an announcement to GST for the first time was made by Palaniappan Chidambaram, the Union Finance
Minister, during budget of 2007-08 that it would introduced from 1
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Mr. Pranab Babu, (Hon’ble Union Home Minister of Finance Pranab
Mukherjee) has made a remark in his Budget Speech of 2010 that an efforts will be made to introduce GST in India from April 2011. This deadline was subsequently extended to April 2012. Ex- Finance Minister Mr. P. Chidambaram in his Budget Speech of 2013-14 while apologizing for the failure to meet the
April 2012 deadline announced further postponement of the same to April 2014.
Then after missing so many deadlines finally new government came into power in May 2014. The Constitution (One Hundred and Twenty Second Amendment)
Bill, 2014 was introduced in the Lok Sabha by Finance Minister Mr. Arun Jaitley on 19 December 2014. The Bill was passed by the House on 6 May 2015, receiving
352 votes for and 37 against. All no votes came from members of the AIADMK.
The Indian National Congress, which opposed the Bill, walked out of the House before voting began. Although the BJD and the CPI (M) had previously opposed the Bill, at the time of voting they cast their votes in favour. The Government attempted to move the Bill for consideration in the Rajya Sabha on 11 May
2015. However, members of opposition repeatedly stalled the proceedings of the House. In order to appease the opposition for further scrutiny of the Bill,
Jaitley moved a motion to refer the Bill to Select Committee.
We are going to have a dual GST model. The Center and the States both, will levy GST on supply of goods and
The tactic, filibuster has a long history dating back to the 1800’s; it is used to delay bills being passed. It has been a way to win votes for the people and gives senates time to attain the votes they need or get they’re points across (US Site). Many don’t find this move very appealing because it is used mostly by the minority party to give some-kind of power over the majority. In fact, some senates argue that it should be abolished, there have been actions placed to end debates such as the cloture and the nuclear option. However, it is a lengthy process that does not guarantee an end to a filibuster.
Shields of the filibuster alert against changing the framework, saying that the delay is a critical security of minority-gathering rights. They say the filibuster backtracks to the authors' desire to make a national government with deliberately built balanced governance and that increasing the procedure debilitates the very condition of American majority rules system. A few Republicans call the thought of demolishing the delay a Democratic power grab.
The complete law took effect on January 1, 2014, which also stated that the coverage for newly eligible adults will be fully funded by the federal government for three years and will phase down to 90% by 2020.
Istook Jr., changed his vote to present after being told that C.W. bill Young, who was absent due to a death in the family, would have voted yes if he had been present. Then, Republicans Butch Otter and Jo Ann Emerson switched their vote to yes under pressure from the party leadership. The bill passed by one vote, 216-215.
Supreme Court, and the justices voted to uphold the law in January 2006. Ashcroft?s actions
In the Lords, the Labour peers’ opposition backed an amendment, meaning the voter turn out threshold of 40 per cent for the referendum result on alternative vote was to be binding. Although this amendment was overturned in the House of Commons, another amendment regarding constituency boundaries was cross -party supported and authorised by government. This amendment was that the Isle of Wight should remain as one constituency, instead of being separated into two. This bill took 17 days to go through the Lords which included one twenty hour overnight sitting, showing how greatly debated the bill was. A more recent example of the Lords effectively scrutinising public bills was related to the Growth and Infrastructure Act 2013, where the Lords raised concern about two parts of this bill: local planning and employment rights. The Lords made an amendment to the bill, allowing councils to opt out of the planning scheme, which was overturned by the Commons. The Lords challenged the Commons, and so the government decided that home -owners wishing to build extensions would have to notify the council of their plans, who would then inform their neighbours. Only if their neighbours raised an objection would the council have to intervene. This highlights how the House of Lords are arguably more effective in scrutinizing public bills, as this amendment,
[was] formed under very unfavorable the best circumstances.” This proves that this wasn’t approved by the many representatives which might make it
In the United States (U.S.) Congress, filibusters have the ability to break new laws. By strict definition, a filibuster is a legislative tactic involving the use of unlimited debate ("Filibuster", 2018). The U.S. House of Representatives opted to limit debate time and prohibit the use of filibustering by a simple majority vote (Binder, 2010). The continued use of the filibuster in the U.S. Senate is controversial, however since only the House of Representatives has a Rules Committee, the filibuster can serve as an extra check in the Senate by allowing the minority party to block a bill from becoming law (Evans & Michaud, 2015). While the historical applications of the filibuster are widely debated, the filibuster plays a unique role in the legislative processes of the U.S. Senate.
H.R. 1927 passed the House Judiciary Committee in June of 2015. The bill is reported to the House Rules Committee for considered on the House floor. I will
The report passed and was adopted. At this point, sever cosponsors were adopted and the bill entered its second reading in the Senate. During the Senate’s third reading of the bill it passed with 32 yeas and 16 nays. From there the bill was returned back to the House with no amendments. After this the bill was signed by the Speaker of the House and the President Pro Tempore of the Senate. The signing happened on April 11, 2017. Thuw far we are six days in, thus following four more days of inaction on the part of the governor the bill will become a law. The governor may also choose to sign the bill before the 10-day span ends, or veto the bill sending it back into the legislative
Last legislative session, the Combat-Injured Tax Fairness Act was passed unanimously by both the House and Senate and was signed by then President Obama on December 12, 2016. The law was referred to the Committee on Ways and Means along with the Committee on Armed Services. The law instructs the
Most bills must have simple majority to pass. At this point of development, the process is especially exemplary because the bill in the Senate is now considered by debate to better illustrate its strengths and/or weaknesses. To summarize, the bill has now been passed by both houses of congress.
GST implementation can control corruption. Number of departments (tax departments) will reduce which in turn may lead to less corruption.
Abstract: India’s major tax reform is now realism. A comprehensive dual Goods and Services Tax (GST) has replaced the complex multiple indirect tax structure from 1st July 2017. Internationally, GST was first introduced in France and now more than 160 countries have further implemented GST/VAT in some form or other. In some countries, VAT is the substitute for GST, but conceptually it is a destination based tax levied on consumption of goods and services. Presently, only Canada has a dual GST model (somewhat similar to the Dual GST Model that India has implemented).Most of the countries, depending on their own socio-economic formation, have introduced National level GST or Dual GST, i.e.
Only Centre may levy and collect GST on supplies in case of inter-state trade and collection of tax will be divided between centre and state.