explanatory notes to the scheme of classification of services

the genesis of the introduction of gst in the country was laid down in the historic budget speech of 28th february 2006, wherein the then finance minister laid down 1st april, 2010 as the date for the introduction of gst in the country. thereafter, there has been a constant endeavor for the introduction of the gst in the country whose culmination has been the introduction of the constitution (122nd amendment) bill in december, 2014.