Part XI · Distributionof Legislative Powers

Article 246A Special provision with respect to goods and services tax.

This article creates a shared power over the goods and services tax. Parliament and every State Legislature may make laws on GST. Parliament has exclusive power on the interstate supply of goods and services. This shared field was inserted by the 101st Amendment in 2016. It works together with the GST Council under article 279A.

1. (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State.
2. (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.
3. Explanation.The provisions of this article, shall, in respect of goods and services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax Council.

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