Overview The Australia–Canada–India framework, agreed during the G20 Summit in 2025, represents a trilateral strategic partnership focused on critical minerals,...
Overview The Australia–Canada–India framework, agreed during the G20 Summit in 2025, represents a trilateral strategic partnership focused on critical minerals,...
Meaning A Comprehensive Economic Partnership Agreement (CEPA) is a broad-based bilateral or regional trade agreement that goes beyond traditional Free...
Goods and Services Tax (GST) Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of...
Overview Article 279A of the Indian Constitution provides for the establishment of the Goods and Services Tax (GST) Council. It...
Article 246A was inserted by the 101st Constitutional Amendment Act 2016 to enable the implementation of the Goods and Services...
Overview The 101st Constitutional Amendment Act, 2016 introduced the Goods and Services Tax (GST) in India. It fundamentally restructured the...
Meaning Excise duty is an indirect tax levied on the manufacture or production of goods within a country. It is...
Meaning Value Added Tax (VAT) is a multi-stage indirect tax levied on the value added at each stage of production...
Meaning “One Nation, One Tax” refers to the creation of a unified indirect taxation framework across India through the Goods...
Constitutional Basis Article 275 of the Constitution of India provides for statutory grants-in-aid from the Union to certain States. These...
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