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In the third and concluding part of the video in the GST lecture series, Dr. Vikas Divyakirti explains the constitutional amendment for the GST. The video explains the procedure of GST regime (how from Modvat, cenvat, later VAT there was already an atmosphere for tax reform in India), how the system arrived until the GST which has been implemented now.
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History of GST tax reforms: In 2002, NDA Finance Minister Jaswant Singh appointed two committees (on direct and indirect taxes, both headed by Vijay Kelkar) and from 2003 it was being toyed upon (what can we do in terms of tax reforms). Empowered committee of Finance Ministers of states (EC, formed in 2000) was asked about the reforms as the Kelkar committee clearly recommended moving to a system of goods and service tax (GST). In 2006, Finance Minister Chidambaram (UPA) took the matter forward on GST and said that from 1 April 2010 the plan was to introduce a uniform GST. Only then some serious work began on GST. By 2009, a proposal draft bill was floated and EC considered it. 115th Constitutional amendment bill was introduced and standing committee on Finance studied it. This was a long process. EC considered many changes. By 2014, it was in Lok Sabha but the Lok Sabha was dissolved. This bill lapsed.

The new government (Modi goveernment, NDA) sent bill to Empowered Committee and December 2014 the amended bill was in Lok Sabha. The problem was to be in Rajya Sabha. May 2016- Lok Sabha passed it. Rajya Sabha sent it to Select Committee, considered it and suggested some changes as a condition for its passage. Rajya Sabha passed the GST bill on 3 August 2016 but with amendments (as disagreements remained between government and opposition). This was the fourth time that Rajya Sabha passed a bill with amendments in Indian parliamentary history. The video lecture on GST also goes in the history of politics of Rajiv Gandhi, role of Rajya Sabha in polity, Anti-defection law , reduction in voting age (from 21 to 18 years) , Panchayati Raj and Nagarpalika amndments etc.

On 8 August 2016, Lok Sabha passed the GST bill with amendments. Then came the role of Article 368 where concurrence of half of state legislatures (currently 16 states) is needed for a constitutional amendment. Assam and Bihar were the first to pass the GST in state legislatures. By first week of September 2016, sixteen state legislatures (16th being Rajasthan) of India agreed to it. On 8 September 2016, President of India assented to it and GST became a law (101st constitutional amendment). Central government implemented GST beginning 12 September and all provisions were not implemented in one go. GST Council was formed first as within one year, all contrary state laws would lapse. 16 September 2017 was when government implemented the whole act.

The video also discusses the composition scheme of GST, meanings and needs of various slabs and other ingredients of the Goods and service tax (GST). The video will be helpful to students of Economics (सामान्य अध्ययन प्रमुख परीक्षा) who want to understand the topic and also to traders and others who need some help for understanding it for filing GST.
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Preview YouTube video Voting & Counting Process in President's Election -2 By : Dr. Vikas Divyakirti

Voting & Counting Process in President's Election -2 By : Dr. Vikas Divyakirti