What the Rajya Sabha Amended and Lok Sabha Accepted

By Vijay Kumar

THIS is a summary of the amendments made by Rajya Sabha in the Bill passed by Lok Sabha in May 2015 and accepted by the Lok Sabha yesterday.

Provisions of the Bill	Amendments
BE it enacted by Parliament in the Sixty-sixth Year of the Republic of India as follows:—	for the word "Sixty-sixth", the word "Sixty-seventh" be substituted.
1. (1) This Act may be called the Constitution (One Hundredth Amendment) Act, 2015.	for the words, bracket and figure "the Constitution (One Hundredth Amendment) Act, 2015", the words, bracket and figure "the Constitution (One Hundred and First Amendment) Act, 2016" be substituted.
9. After article 269 of the Constitution, the following article shall be inserted, namely:- GST on InterState trade or commerce ‘‘269A. (1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Explanation.- For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce.	the following be inserted, namely:- "(2) The amount apportioned to a State under clause (1) shall not form part of the Consolidated Fund of India. (3) Where an amount collected as tax levied under clause (1) has been used for payment of the tax levied by a State under article 246A, such amount shall not form part of the Consolidated Fund of India. (4) Where an amount collected as tax levied by a State under article 246A has been used for payment of the tax levied under clause (1), such amount shall not form part of the Consolidated Fund of the State.
10. In article 270 of the Constitution,— (i) in clause (1), for the words, figures and letter "articles 268, 268A and 269", the words, figures and letter "articles 268, 269 and 269A" shall be substituted; (ii) after clause (1), the following clause shall be inserted, namely:- ‘‘(1A) The goods and services tax levied and collected by the Government of India, except the tax apportioned with the States under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).''.	the following be substituted for (ii), namely:- ‘(ii) after clause (1), the following clauses shall be substituted, namely:- "(1A) The tax collected by the Union under clause (1) of article 246A shall also be distributed between the Union and the States in the manner provided in clause (2). (1B) The tax levied and collected by the Union under clause (2) of article 246A and article 269A, which has been used for payment of the tax levied by the Union under clause (1) of article 246A and the amount apportioned to the Union under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).".'.
12. After article 279 of the Constitution, the following article shall be inserted, namely:- GST Council ‘‘279A. (1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundredth Amendment) Act, 2015, by order, constitute a Council to be called the Goods and Services Tax Council.	for the words, bracket and figure "the Constitution (One Hundredth Amendment) Act, 2015", the words, bracket and figure "the Constitution (One Hundred and First Amendment) Act, 2016" be substituted.
12(4) The Goods and Services Tax Council shall make recommendations to the Union and the States on - (a) the taxes, cesses and surcharges levied by the Union, the States and the local bodies which may be subsumed in the goods and services tax; (b) the goods and services that may be subjected to, or exempted from the goods and services tax; (c) model Goods and Services Tax Laws, principles of levy, apportionment of Integrated Goods and Services Tax and the principles that govern the place of supply;	for the words "Integrated Goods and Services Tax", the words, figure and alphabet "Goods and Services Tax levied on supplies in the course of inter-State trade or commerce under article 269A" be substituted.
12(11) The Goods and Services Tax Council may decide about the modalities to resolve disputes arising out of its recommendations.	the following be substituted, namely:- "(11) The Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute - (a) between the Government of India and one or more States; or (b) between the Government of India and any State or States on one side and one or more other States on the other side; or (c) between two or more States, arising out of the recommendations of the Council or implementation thereof."
18. (1) An additional tax on supply of goods, not exceeding one per cent, in the course of inter-State trade or commerce shall, notwithstanding anything contained in for assignment clause (1) of article 269A, be levied and collected by the Government of India for a period of two years or such other period as the Goods and Services Tax Council may recommend, and such tax shall be assigned to the States in the manner provided in sub-section (2).	Clause 18 omitted
19. Parliament may, by law, on the recommendation of the Goods and Services Tax Council, provide for compensation to the States for loss of revenue arising on account of implementation of the goods and services tax for such period which may extend to five years.	for the word "may", the word "shall" be substituted. for the words "such period which may extend to", the words "a period of" be substituted.