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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced] Chapters List Enabling Goods and Services Tax (GST) This

Clause 13 - Amendment of article 286 - GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced]

GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced]
Enabling Goods and Services Tax (GST)
  • Contents

Amendment of article 286

13. In article 286 of the Constitution,-

(i) in clause (1),-

(A) for the words "the sale or purchase of goods where such sale or purchase takes place", the words "the supply of goods or of services or both, where such supply takes place" shall be substituted;

(B) in sub-clause (b), for the word “goods”, at both the places where it occurs the words “goods or services or both” shall be substituted;

(ii) in clause (2), for the words "sale or purchase of goods takes place", the words "supply of goods or of services or both" shall be substituted;

(iii) clause (3) shall be omitted.

 
 
 
 

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