Tax Reforms and Compliance — Policy Reforms

Entry	Year	Description	Impact
101st Amendment	2016	Introduced Article 246A empowering Parliament and State Legislatures to make laws on GST, Article 269A for levy and collection of GST on inter-state supply, and established GST Council under Article 279A for making recommendations on GST-related matters.	Enabled the implementation of GST by providing constitutional framework for concurrent taxation powers and cooperative federalism in indirect tax administration.
88th Amendment	2003	Inserted Article 268A to impose service tax by Union and collect and appropriate by Union and States, though this amendment was never brought into force and was later superseded by 101st Amendment.	Demonstrated early attempts at constitutional reform for service tax implementation and laid groundwork for later GST constitutional amendments.