Constitution Amendment: Article 286 updated to include services in GST scope; Clause (3) removed.
Article 286 of the Constitution is amended to replace references to "sale or purchase of goods" with "supply of goods or of services or both." This change is made in clause (1) and clause (2), ensuring that the language reflects the scope of Goods and Services Tax (GST) by including services alongside goods. Additionally, clause (3) of Article 286 is omitted. These amendments are part of the Constitution (One Hundred and Twenty Second Amendment) Bill, 2014, which facilitates the implementation of GST.
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