In the previous system, the fiscal powers were separately assigned between the Centre and the State which were responsible for levying different taxes on different types of services and goods. Under GST, though, the fiscal powers of these two entities may often overlap as they are required to charge the same GST. This is why an amendment (one hundred and first amendment) was made in the Constitution of India under the Constitution Act, 2016 to empower both the Centre and the States to levy and collect the GST.