Insertion of new article 246A- Special provision with respect to goods and services tax.

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..... ty Second Amendment) Bill, 2014 [As Intorduced]
Insertion of new article 246A. 2. After article 246 of the Constitution, the following article shall be inserted, namely:- Special provision with r .....

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..... 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 tax referred to in clause (5), .....

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