In this session, we discuss and learn the important foundational concepts of GST — how it was introduced into the Constitution of India, and the historical journey that led to its implementation. This lecture helps learners understand the background, evolution, and constitutional framework of India’s most significant tax reform.

📚 Topics Covered in This Lesson

• Introduction of GST in the Constitution of India
  Understand how GST was constitutionally introduced through the 101st Constitutional Amendment Act, 2016, empowering both the Centre and States to levy and collect GST on the supply of goods and services.

• History of GST in India
  Learn how GST evolved over the years — from multiple indirect taxes like VAT, Service Tax, and Excise Duty to a unified tax structure. Explore key milestones including:

  • Early tax reform committees (2000–2015)

  • Formation of the GST Council

  • Drafting of the CGST, SGST, IGST, and UTGST Acts

  • Nationwide launch of GST on 1st July 2017

🎯 Learning Outcomes

After completing this session, you will be able to:

• Explain why GST was introduced in India

• Understand the constitutional provisions and powers under GST

• Describe the historical steps and reforms leading to GST implementation

• Recognize GST’s importance in creating “One Nation, One Tax, One Market”