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

Section 2 - Acts - The Constitution (One Hundred and First Amendment) Act, 2016 - Constitution (One Hundred and First Amendment) Act, 2016 - Section 2 - Insertion of new article 246A. 2. After article 246 of the Constitution, the following article sh .....

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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 takes place in the course of inte .....

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