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The Constituent Assembly, with 300 members, had six prominent members who significantly contributed to its proceedings.
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These members included three Congress representatives: Jawaharlal Nehru, Vallabh Bhai Patel, and Rajendra Prasad, who played crucial roles in proposing the Objectives Resolution and the National Flag of India.
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B.R. Ambedkar, a lawyer and economist, served as the law minister and Chairman of the Drafting Committee of the Constitution, working alongside K.M. Munshi and Alladi Krishnaswamy Aiyar.
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Two civil servants, B. N. Rau and S. N. Mukherjee, provided vital assistance in preparing background papers and drafting the Constitution.
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Ambedkar guided the Draft Constitution through the Assembly, which took three years and resulted in eleven bulky volumes of recorded discussions, reflecting various conflicting ideas of India’s language, political and economic systems, and moral values.
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The political situation during the time may have shaped the nature of debates within the Constituent Assembly, as shown in Chapter 11. (Refer to the Fig. 12.5B for B. R. Ambedkar presiding over a discussion of the Hindu Code Bill.)
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The chosen constitutional change is the implementation of the Goods and Services Tax (GST) in India. It was introduced to reform the indirect tax structure by unifying the central and state taxes into a single tax. The change was made to remove the cascading effect of taxes and to simplify the tax system.
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The GST was a significant change that received mixed reactions. Supporters argued that it would reduce tax evasion, increase revenue, and create a single market. However, opponents claimed that it would increase the tax burden on the poor and small businesses.
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The historical background of the GST can be traced back to the 1990s when the idea of a single tax was first proposed. It took several years and various committees to finalize the GST structure and roll it out in 2017.
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The Constitutional Assembly Debates provide insights into the discussions and debates surrounding the GST. The debates reveal that there were concerns about the impact of GST on the federal structure, revenue sharing between the center and states, and the readiness of the IT infrastructure.
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Comparing the Indian Constitution with the Constitution of America, France, or South Africa, one can find both differences and similarities in the themes of secularism, minority rights, and relations between the center and states. For instance, the Indian Constitution is a secular document that guarantees minority rights, similar to the Constitution of France. However, the Indian Constitution has a federal structure with a strong center, unlike the Constitution of America, which has a more decentralized system.
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These differences and similarities are linked to the histories of the regions. The Indian Constitution was shaped by its struggle for independence, the need to maintain unity in diversity, and the challenges of economic development. Similarly, the Constitution of America was influenced by the principles of democracy, federalism, and individual liberty, while the Constitution of France was shaped by the ideals of the French Revolution.