Amendment of article 366.
14. In article 366 of the Constitution,-
(i) after clause (12), the following clause shall be inserted, namely:-
‘(12A) “goods and services tax” means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;’;
(ii) after clause (26), the following clauses shall be inserted, namely:-
‘(26A) “Services” means anything other than goods;
(26B) “State” with reference to articles 246A, 268, 269, 269A and
279A includes a Union territory with Legislature;’.
