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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) - GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced] - Clause 2 - Insertion of new article 246A. 2. After article 246 of the Constitution, .....

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State, have power to make laws with respect to goods and services tax 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 tak .....

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