IMPACT OF GST ON NON-PROFESSIONALS

BACHELOR OF LAWS (B.A., LL.B.)

Submitted by

NAME- Shivansh Pratap Singh

PROGRAM- B.A., LL.B.

SECTION- B

SCHOLAR NO.- 11110101267

Under the Supervision of

MR. NAKUL CHAUHAN

August 2024
DEPARTMENT OF LAW, PRESTIGE INSTITUTE OF MANAGEMENT AND
RESEARCH, INDORE
 List of Abbreviations

S. No. Abbreviations Full Form

1. & And

2. GST Goods and Services Tax

3. CBIC The Central Indirect Taxes and Customs

4. VAT Value-Added Tax

5. IGST Integrated Goods and Services Tax

6. CGST Central Goods and Services Tax

7. pp Pages

8. SGST State Goods and Services Tax

9. UGST Union Territory Goods and Services Tax

 Table of Contents

S. Title Page
No. No.
1. CHAPTER 1 4
PORTUGAL HISTORY
1) Introduction to Medieval Iberia
2) Formation of Portucale (8th–12th Centuries)
3) Afonso Henriques and the Claim of Portuguese Independence
4) The Treaty of Zamora (1143)
5) Reconquista and Expansion
6) Consolidation and Further Expansion (13th–14th Centuries)
7) The Legacy of Medieval Portugal
2. CHAPTER 2 7
HISTORICAL BACKGROUND OF PORTUGAL WITH INDIA
1) Colonial Period
3. CHAPTER 3 9
POST INDEPENDENCE RELATIONS
1) Diplomatic Relations
2) Goa Liberation
3) Restored Relations
4. CHAPTER 4 12
MODERN RELATIONS
1) Cultural Relations
2) Economic Ties
5. CHAPTER 5 14
CONCLUSION
 CHAPTER1

PORTUGAL HISTORY
In 1143, the year the Zamora Treaty was signed, Portugal was established. Alphonse the VII
of Leon and Castile and Afonso Henriques, the first King of Portugal, signed the pact, which
acknowledged Portugal as a sovereign state. Pope Alexander III affirmed that status in 1179.
Various Celtic tribes lived in the Iberian Peninsula, including the Lusitanians, the early
ancestors of the Portuguese. Before capturing the Algarve and establishing a region that
remains largely unaltered to this day, the Portuguese monarchs expanded the limits during the
12th and 13th centuries. Portugal began examining itself after defining its borders. King D.
Dinis established the esteemed University of Coimbra, one of the oldest in Europe, toward the
close of the 13th century. As the territorial government solidified, castles, palaces, and churches
were constructed in the most significant locations. Pedro Álvares Cabral reached Brazil in
1500, while Vasco da Gama found the sea passage to India in 1498. Oman (1508), Malasia
(1511), Timor (1512), China (1513), and Japan (1543) would all be reached by the Portuguese.
Fernão de Magalhães, popularly known as Magellan, was a Portuguese who organized and led
the first circumnavigation of the globe between 1519 and 1522.

Introduction to Medieval Iberia

Historical Context: Describe the Iberian Peninsula landscape at the fall of the Roman Empire
around the 5th century CE. As Roman rule waned, a Germanic ethnic group called the
Visigoths established a kingdom that would eventually face the Moorish (Muslim) invasion in
711 CE.

Moorish Conquest: This conquest by the Umayyad Caliphate established control over much of
Iberia, which would lay the foundation for the centuries of encounters and battles between
Christian and Muslim leaders in the region known as the Reconquista-the process that would
course through the veins of the Portuguese people.

Formation of Portucale (8th–12th Centuries)

Christian Resistance: The small Christian realms that opposed Moorish dominance included
various kingdoms, notably the Kingdom of Asturias, which significantly contributed to the
Reconquista. These initiatives established a foundational framework for the eventual
development of Portuguese territories.
In the 11th century, Portucale, or roughly northern Portugal, became a distinct county of the
state of León. At the centre of this development was Count Henry of Burgundy, whom King
Alfonso VI of León gave the county of Portucale as a reward for his contributions to the
Reconquista. Beyond these incentives, his marriage to Teresa of León, daughter of Alfonso VI,
gave him an excellent claim on the region.

Afonso Henriques and the Claim of Portuguese Independence

The Emergence of Afonso Henriques Dig up there's Afonso Henriques, son of Count Henry
and Teresa of León. Focus his interests and quarrel with his mother, for Afonso wanted to
assert control over Portucale.

Battle of São Mamede (1128): Describe this decisive battle near Guimarães. Here, Afonso
Henriques inflicted a crushing defeat on his mother's army, marking a crucial step toward
independence. Finally, from this victory he secured all the power and also the claim to
independence from León.

Declaration of Kingship: After a victory over the Moafs at Ourique, Afonso declared himself
King of Portugal in 1139. Describe how such an event positioned him as the champion of
Christendom and how this helped to muster support for this deed of independence.

The Treaty of Zamora (1143)

Formal Recognition: Discuss why the Treaty of Zamora is significant between Afonso
Henriques and his cousin, King Alfonso VII of León. De facto, Portugal was now independent,
though totally legitimate independence still required the word of the Pope.

In the bull of 1179, Pope Alexander III recognized Afonso Henriques as king, thus establishing
Portugal as an independent Christian kingdom within Iberia. Portuguese legitimacy, both
religious and political, was ordained in medieval Europe by this papal recognition.

Reconquista and Expansion

A Long War Against the Moors: Show how Portugal was part of the overarching Reconquista
campaign, as Afonso Henriques and his successors marched south, seizing territory that
included Santarém and Lisbon. The Reconquista embody Portugal's most effective uniting
effort: it strengthened the military and political foundations of Portugal.

Significance of Military Orders: Highlight the vital role military orders such as Knights
Templar and Order of Santiago played in defense and extension of territories conquered by the
Portuguese. These military orders, in fact, took a practical role countering the Moors and firmly
establishing Christian supremacy over territories recovered.

Economic and Cultural Development:

The Aristocracy and Feudalism: Discuss how the feudal system came to life and was
characterized by land from nobles and military factions in exchange for allegiance and martial
service. Over time, the aristocracy flowered into an essential framework of the monarchy, and
helped to sustain stability and keep society glued together.

Agricultural and Commerce Development: Examine the transition of agriculture and trade
during this period, given the extraordinary importance of both the Douro and Tagus rivers. The
establishment of towns and commercial centers encouraged economic growth and helped to
nourish a national identity among the people.

Cultural Synthesis: Discuss the cross-cultural interactions between Christians, Jews, and
Muslims during this period. Even though their theology was very different, their trading
interests and scholarship produced such an amalgamation of Moorish, Jewish, and Christian
elements that was most apparent in architecture, language, and tradition.

Consolidation and Further Expansion (13th–14th Centuries)

The endeavors of Afonso Henriques' successors, including Sancho I and Afonso II, were
pivotal in the consolidation of Portugal's territorial boundaries. These rulers focused on
enhancing agricultural productivity and establishing a robust central governance structure.

Spanish-Portuguese Relations: Highlight the bordering disputes between Portugal and adjacent
kingdoms of Spain. The Treaty of Alcanizes, in 1297, is a common example; it has established
the current borders between Portugal and Spain, one of the oldest existing in Europe. Social
and Political Developments: Discuss the development of a Portuguese national identity, as
Portugal established laws, courts, and governmental structures unique from those of Spain.

The Legacy of Medieval Portugal

Foundation for the Age of Exploration: Explain how Portugal’s independence and maritime
orientation set the stage for the Age of Exploration in the 15th century. Strong coastal trading
networks and a unified monarchy allowed Portugal to become a world leader in exploration.

Lasting Impact on Culture and Identity: Summarize the ways in which the medieval period laid
the cultural and political foundations of modern Portugal. persists today.
 CHAPTER2

HISTORICAL BACKGROUND PORTUGAL WITH INDIA

The most crucial turning point in the history of relations between Portugal and India was put
into action when Vasco da Gama reached Calicut shores, now known as Kozhikode in 1498.
He navigated uncharted waters and, eventually, reached Calicut shores, which saw the
beginning of direct sea trade communication between Europe and India. The voyage became
historically famous not only for a new route across the seas but also for the beginning of
European colonialism in Asia. The Portuguese were attracted by the spice trade, gold, and other
valuable items, so that they can break down the Arab and Venetian monopoly dominating all
the spice trade.

On his arrival in Calicut, Vasco da Gama found a mix of wonder and reservations from
Zamorin, the local ruler. Although their first trading ventures were derailed by issues arising
from cultural comprehension and negativity from Arab traders, the Portuguese did not give up
there. They finally managed to set up their first factory at Calicut in 1502. It was on that
landmark day that the plan for future institutions along the Indian coast began.

Goa was one of these settlements but an all-important one. In 1510, with a well-coordinated
campaign by Afonso de Albuquerque of the Portuguese, Goa was captured from the Sultan of
Bijapur. Thus, Goa became the very heart of Portuguese India and acted as a vital trading post
and naval base. It also became a social melting pot, marked by Portuguese individuality in
architecture, food, and religion.

These first contacts assume the rich tapestry of discovery, trade, and cultural exchange but
often of violence and compulsion. It lives on through their legacy in Goa, as well as in other
parts of India, as their mark is ubiquitous: everywhere local traditions, language, and Catholic
churches express their imprint. These are foundational to the centuries of intertwining between
Portugal and India that alter the courses of both nations' destinies.

Colonial Period

The period of colonization of India by the Portuguese was greatly characterized by maritime
trade, cultural exchange and battle. Promptly after Vasco da Gama's successful sail to India in
1498 their strong foothold along the western coast was established rather easily. Their greatest
intentions were driven, however rather easily, by an interest to dominate the already lucrative
spice trade and spread Christianity.
In 1505, the first Viceroy was appointed; this was Francisco de Almeida. Thus began in a
formal sense the Portuguese rule. The scheme of the Portuguese attack was to construct forts
and trade posts along the coast; these centres were important: Goa, Diu, and Daman. These
fortified bases helped them control the routes followed by their trade and safeguard their
interests from other European powers and native rulers. Goa, after Afonso de Albuquerque
captured it in 1510, was a central point for the Portuguese of India. Goa had already been
declared a state of the Portuguese Empire and, hence a center for administration, commerce,
and missionary work.

The foremost objectives of the Portuguese were to gain a monopoly over spice, silk, and
precious stone trade often supported by force. They put forward the system of cartaz-which
made all ships in the Indian Ocean, to purchase from the Portuguese a pass that was entitled
for them to trade. This helped the Portuguese dominate the sea trade and earn their revenues;
however, it presented conflicts with Indian rulers as well as with the Dutch and the English.

Despite their military and economic strategies, the Portuguese influence extended to cultural
and religious spheres. They established numerous churches, schools, and seminaries, which
contribute to the diffusion of Christianity within the area. Portuguese missionaries played a
huge role in converting many locals, and their influence is still present within the Christian
communities of Goa. In addition, the Portuguese left silhouettes behind in the Indian food,
languages, and architecture. Portuguese words have absorbed into local languages, and there
are still peculiarly designed buildings in Goa and other areas that resemble the Portuguese style.

The Portuguese lost their control over India from the end of the 16th century onwards, owing
to internal disagreement, poor administration, and competition from the Dutch and the English.
At the end of the 17th century, the Portuguese remained hardly anywhere except in their
traditional strongholds. Though considerably reduced, the legacy left by the Portuguese
continues and contributes to a rich cultural inheritance still palpable in the Indian society of
today.
 CHAPTER3

POST-INDEPENDENCE RELATIONS

Diplomatic Relations

The post-1947 history of India and Portugal was hardly smooth, as Portuguese territories in
Goa, Daman and Diu would not be ceded to free India. The two countries established
diplomatic relations in 1949, a relationship that deteriorated quickly because of Portugal's
continued possession of these territories. The presence of a colonial power on its own soil was
an affront to India's sovereignty and a reminder of its colonial past.

This resulted in the spoiling of diplomatic ties and eventually transformed into India's military
action, Operation Vijay, in December 1961. The operation was conducted to free Goa, Daman
and Diu from Portuguese occupation The promptness and decisiveness of this action helped in
including the territories into the Indian union. As a result, it created serious pressure on
diplomatic relations to the point that they were cut.

It wasn't until the Carnation Revolution of 1974 that Portugal restored diplomatic ties with
Mozambique. The revolution led to the rise of a more responsive government that was more
attuned to dialogue and decoloniality. Diplomatic relations were resumed in 1975 when
Portugal finally accepted India's sovereignty over Goa, Daman and Diu. Since then, Indo-
Portuguese relations have gradually improved.

Today, India and Portugal share a strong partnership characterised by high-level visits and
exchanges, tourism and cultural diplomacy, economic relations. Both countries cooperate in
areas such as science and technology, education, and renewable energy. As the strategic bonds
deepen, Portugal backed India's bid for permanent membership of UN Security Council and
announced its support on NSG too. Their joint historical heritage coupled with cultural
moments still serves an important role in making this a deep and lasting relationship.

Goa Liberation

The 1961 liberation of Goa, Daman and Diu from Portuguese rule was an important moment
for post-independence India — a defiant reminder to the nation that the newly independent
country would not tolerate colonialism on its soil. Goa Daman and Diu was still under
Portuguese control after India became independent in 1947. This would spark diplomatic crises
between both these nations as Portugal could not be willing to give up these territories.

Softening toward Portugal's obduracy, the Indian government led by prime minister Jawaharlal
Nehru became less forgiving by the late 1950s. Nehru tried to answer the question with
diplomacy, but the countless rounds of negotiations and international mediation came to
naught. At that time in Goa, local resistance movements were demanding integration of the
region with India, and nationalist sentiments were ever rising.

With every diplomatic option failing, India opted for military force in December 1961. On
December 18, 1961 the operation 'Vijay' was started by Indian armed forces when they
marched into Goa, Daman and Diu. It was a swift and determined action, by which the
Portuguese resistance was defeated in 36 hours. It was after a brief military action by the Indian
Armed Forces against Portuguese India (Goa, Diu and Dadra & Nagar Haveli) began on
December 18 which resulted in Goa being liberated and the Indian tricolor proudly waving
over Panaji on December 19, ending 451 years of colonial rule.

The freeing of Goa, Daman & Diu was hailed across India as a major spark against colonialism.
It reminded India of its dedication towards sovereignty and national integrity. These territories
newly freed from occupation were brought under the fold of the Indian Union as Union
Territories at first. In 1987, Goa became a state of the union.

It also had international implications, marking a sign of waning European colonial power in
Asia and Africa. While the countryspeaking event has drawn international criticism,
particularly from Western nations, it highlighted the legitimacy of Indias stance and peoples
right to self-determination. Goa Liberation is a proud history in India that resonates the colonial
past and strength of national determination to secure its rights and Independence.

Restored Relations

In 1974, with the Carnation Revolution in Portugal and a bloodless coup that turned the hitherto
colonial power on its head, Portugal's attitude towards her former colonies changed
dramatically, including Goa, Daman and Diu. The democratic government established in
Portugal after the 1974 Carnation Revolution was willing to consider decolonization and
reconciliation, renewing diplomatic relations with India. A singular event in the history of
India-Portugal relations, it herald a new chapter from conflict and estrangement to one of
cooperation and mutual respect.
The return of diplomatic relations enabled some ambiance to resume, and each side had a new
chance to strengthen its relationship with the other. During this period, high-level visits and
diplomatic exchanges were started, which deepened mutual understanding and cooperation
between the two countries. One of the main spheres was economic cooperation, as both nations
rapidly began looking for trade, investment and technological exchange opportunities in third
countries. At the same time, Portuguese companies were spotting opportunities in the rising
Indian market; while our own Indian businesses envisaged Portugal as a potential gateway to
Europe.

This was also a time when there were many cultural exchanges taking place. By enhancing
educational and cultural programs, the intention was to foster mutual understanding and respect
of each other's cultures. People-to-people terminologies along with the common history,
especially in Goa, facilitated this cultural exchange through festivals, links in academia and
people to people tourism. Goan architecture, Goan foods, and even some words from the
Portuguese language in Goa were all examples of where culture had bridged Goa and the nation
that colonised it.

India and Portugal have had a strong alliance in recent times with mutual respect and interest
in each other's countries. The two nation-look to develop a common agenda on global issues
like climate change, anti-terrorism, reform of international institutions. The support to India's
bid for permanent membership in United Nations Security Council and the Nuclear Suppliers
Group is a reflection of the excellent diplomatic relation developed over the decades. The India-
Portugal relationship can be depicted as one of the good examples of how historical sufferings
can be converted into a constructive and long-lasting partnership.
 CHAPTER4

Modern Relations

India and Portugal have developed a sophisticated partnership in recent decades. Their vibrant
relationship spans across diverse sectors and brings considerable benefits to both nations.
Crucial state visits back and forth have fortified political alliances and fostered goodwill
between the two sides. For example, when Portuguese Prime Minister António Costa made the
trip to participate in commemorations honoring the 150th birthday of Mahatma Gandhi in 2019,
he and India's leader explored novel avenues to elevate commercial, cultural and strategic
coordination to new heights. Long may the fruitful ties between these countries grow from
strength to strength.

Economic cooperation holds great importance in contemporary relations between nations. As

a significant element of Portugal's economic plan, India has emerged as a primary ally
especially concerning sectors such as renewable resources, innovations in technology, and
international trade exchanges. Several enterprises based in India have also demonstrated
eagerness to invest in the country, taking advantage of Portugal's strategic position serving as
a portal to the European market. On numerous worldwide matters such as progressively
tackling climate change, battling transnational terrorism, and overhauling aged global
organizations, the governments of both India and Portugal have made collaborative efforts.

Cultural ties between the nations endure through celebration of intertwined history. Portuguese
influence persists vividly in locales like Goa, where festivities, structures, and cuisine echo
centuries of fellowship. Educational and cultural interchanges persistently foster familiarity
and fondness for one another's customs. Exchanges of students and ideas strengthen bonds of
shared heritage, just as visiting Portuguese descendants renew kinship links through tales
linking modern lives to days of empire.

This new relationship between India and Portugal is warm, cooperative, and shares common
values for democracy and the world. Today, this beautiful partnership is an indicator of how
historical ties may transform into a positive and long-lasting relationship.

Cultural and economic relationships between India and Portugal have been the blossoming of
modern times, into a deep and mutual partnership.

Cultural Relations
The common historical heritage of India and Portugal, mainly in areas such as Goa, has built
up a very rich cultural fabric that continues to be seen today. Festivals, food, music, and
architecture all testify to the heavy Portuguese influence in Goa. For instance, the annual Goa
Carnival with its bright parades and festivities is another proof of this long-standing cultural
inheritance. Further testament to the trend is given by fado music of Portugal and its legendary
cuisine, such as Goan vindaloo and bebinca desserts, among others.

Cultural exchanges and educational programs further fortify these relations. Both countries
frequently collaborate on research, arts, and academic initiatives through their respective
institutions. Scholarships and exchange programs help students and professionals imbibe each
other's culture, thus forging greater understanding and appreciation. The Lusofonia Games is
also a multinational event, in which Portuguese-speaking countries participate, helps fortify
cultural bonds.

Economic Ties

The relationship has been taken to a high level, particularly in terms of trade, investment, and
technology on the economic front. For Portugal, India is a focal country in its economic policy,
with Indian companies investing in areas such as pharmaceuticals, information technology, and
renewable energy. Portuguese firms are also very active here, contributing to sectors in the
development of infrastructure, clean energy, and manufacturing areas.

Trade between these two countries is increasing and the governments of both the countries are
making effort to clear the obstacles and make doing business easier. High-level visits and
bilateral agreements have created an environment in which businesses are willing to cooperate
with each other. The joint economic commission between India and Portugal provides a forum
to discuss trade-related issues and resolve them, which further enhances economic ties.

Both countries are serious about their strengths, using them to drive innovation and sustainable
development. Science and technology, especially renewable energy and digital transformation,
will be key areas of mutual cooperation. Of course, such efforts do not aim solely at economic
growth, but also to confront the current challenges facing the world - climate change and
sustainable development.

Together, India and Portugal are forging a lively and dynamic relationship that pays homage
to their shared past but looks towards a future of growth and enrichment.
 CHAPTER5

CONCLUSION

The historical relationship between Portugal and India is a fascinating tale of exploration,
colonization, conflict, and eventual cooperation. Starting with Vasco da Gama's
groundbreaking voyage to India in 1498, the Portuguese established a significant presence
along the Indian coast, particularly in Goa. Their influence left an indelible mark on Indian
culture, cuisine, architecture, and religion.

The Colonial Period saw the Portuguese striving to dominate the spice trade, often through
forceful means, but also contributing to cultural exchanges that enriched both societies. The
liberation of Goa, Daman, and Diu in 1961 marked a pivotal moment in post-independence
India, demonstrating the nation's resolve to end colonialism and integrate these territories into
the Indian Union.

Restoration of diplomatic relations after the Carnation Revolution in Portugal in 1974 ushered
in a new era of cooperation and mutual respect. Modern relations between the two countries
are characterized by strong political, economic, and cultural ties. Both nations actively
collaborate on global issues, trade, and technological innovation, while continuing to celebrate
their shared heritage and cultural bonds.

In summary, the journey from early encounters to modern-day partnership reflects a dynamic
and evolving relationship that honors historical connections while building a future based on
mutual respect, shared values, and collaborative growth.