<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">The Indian Constitution clearly demarcates the powers of taxation between the central and state governments. While the centre is empowered to tax services and goods up to the stage of production, the states are authorised to levy tax on the sale of goods exclusively. The states do not have the power to levy tax on supply of services while the centre does not have power to levy tax on the sale of goods. Under the &lsquo;dual GST&rsquo; regime, all services and goods are simultaneously taxed by both state and central governments. Therefore, it was mandatory for the restriction imposed by the Constitution to be amended to enable the states and central governments to tax goods and services simultaneously.</span></span></span></p>