# Goods and Services Tax comes into force

Date: 2017

## The fact

On 1 July 2017 the Goods and Services Tax came into force after the 101st Constitutional Amendment and GST statutes, replacing a stacked Union-and-state indirect-tax maze.

## Context

The GST Council, chaired by the Union finance minister, sets rates. [Modi](/people/narendra-modi) politically owned the midnight launch. Parliament and states had to amend. He did not sit as every GSTN clerk. Later rate cuts are neighbouring later Council decisions.

Demonetisation is a neighbouring earlier cash shock. IBC is a neighbouring earlier insolvency statute.

The Prime Minister of India is head of the Union Council of Ministers. Parliament writes statutes; the President assents; states and Union ministries implement; the Supreme Court can strike a scheme down. A prime minister can announce demonetisation, drive a bill, and take an oath. He does not write a UNFCCC depositary record, an ISRO telemetry file, or a Supreme Court judgment by himself.

## Evidence and sources

Press Information Bureau of India carries the official instrument or communique. Reuters records the same dated act independently.

## Significance

## What is established and what is not

Established: a 1 July 2017 commencement of GST after the constitutional amendment and statutes.

Not established: a unique later all-India CPI coefficient from midnight, or that every small trader’s compliance cost fell.

What would change the picture: a contradictory original with a different date or name, a later repeal, a court that vacated the instrument, or a measured series that can be argued, with lag and alternatives, as a consequence of this instrument rather than of later institutions.

The date is the date of this instrument, not a licence to back-date every later harm or benefit.

Parliament and states amended. The GST Council sets rates. GSTN implements.. A later repeal, court stay, or successor order would be a different Fact with a different date. That pair identifies Goods and Services Tax comes into force, not a later speech about Goods and Services Tax comes into force.

Co-authors and later implementers named in Context remain on the file. Goods and Services Tax comes into force on 2017-07-01 is not a licence to treat every later Press Information Bureau of India communique as this same act. If a later repeal, stay, or successor decree exists, it needs its own date and its own row. This dossier refuses to average Goods and Services Tax comes into force into a personality. The contribution described on this Person row is limited to He politically owned the launch. Parliament and states amended. The GST Council sets rates. GSTN implements. That limit is the alternative to treating office-holding as authorship of every later series. The Lok Sabha, Rajya Sabha, the President, the Reserve Bank, state governments, the Election Commission, and foreign counterparties share specific files. Allegation is not a completed judgment. A Supreme Court striking-down is not a criminal conviction. A scheme notification is not a unique rupee coefficient. A UN pledge is not a delivered emissions path.

## People

- Narendra Modi: https://factrail.ai/people/narendra-modi

## Drivers

- Fiscal-Policy Sustainability: https://factrail.ai/drivers/fiscal-policy-sustainability
- Industrial-Policy Activism: https://factrail.ai/drivers/industrial-policy-activism

## Sources

- https://www.reuters.com/article/us-india-gstr-idUSKBN19L2QK
- https://www.pib.gov.in/PressReleasePage.aspx?PRID=1493840

## Methodology

https://factrail.ai/methodology

Canonical: https://factrail.ai/facts/in-gst-2017