Constitution 246A — Special provision with respect to goods and services tax

The Constitution of India, 1950

Statutory text

(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) 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.—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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