(ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016

Article 246A:

^*1 246A. Special provision with respect to goods and service tax:

(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State.

(2) Parliament has exclusive power to make laws with respect to goods and service tax where the supply of goods, or of services, or both takes place in the course of inter-state trade or Commerce.

Explanation – The provisions of this article, shall, in respect of goods and services referred to in clause (5), of article 279A, take effect from the date recommended by the Goods and Services Tax Council.”

Notes:

1. Article 246A is inserted by THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 introduced in the Lok Sabha on 08/09/2016.

2. This section is effective from 16/09/2016 vide Notification S.O.2986(E) dated 16/09/2016 issued by the Department of Revenue, Ministry of Finance, Government of India.