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

Clause 2 - Draft-Bills-Reports - Enabling Goods and Services Tax (GST) - Goods and Services Tax - Clause 2 - Insertion of new article 246A. 2. After article 246 of the Constitution, the following article shall be inserted, namely:- Special provision .....

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imposed by the Union or by such State. (2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. Explanation. .....

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