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How does the Goods and Services Tax (rolled out in 2017) relate to Article 265?

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1. How does the Goods and Services Tax (rolled out in 2017) relate to Article 265?

GST is exempt from Article 265’s authority-of-law rule

Every GST levy still needs backing in the CGST, SGST, or IGST Acts

GST replaced Article 265 with a new constitutional provision

Article 265 was repealed when GST was introduced

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