GST – Introduction, Rationale, Dual Structure & Constitutional Amendment Bill
Part I –  Introduction to GST– Indian is proposing to introduce GST from 1 April 2016 and thus its relevant for all of us to understand this biggest indirect tax reform.

In this video, CA Pritam Mahure discusses about the new proposed GST regime in India.

Part II – Rationale for GST – Currently, India has complex indirect tax system.

In this video, CA Pritam Mahure discusses about the current indirect tax regime in India. Also, the rational for introduction of GST is discussed.

Part III – Dual Structure – In this video, CA Pritam Mahure discusses about the National GST model and the reason why India is proposing ‘Dual GST’ structure.

Part IV – Constitutional Amendment Bill– One of the MOST important step for introduction of Goods and Service Tax (GST) i.e. the 122nd Constitutional Amendment Bill (CAB) for introduction of GST was taken up for discussion in Lok Sabha on 24.04.2015. The CAB is a starter for the approaching GST regime.

In this video, CA Pritam Mahure discusses about the CAB and its key provisions.

Source : tax guru.in