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

Part XI — RELATIONS BETWEEN THE UNION AND THE STATES — Distribution of Legislative Powers

Constitutional

Summary

Parliament and each State legislature can make laws about the goods and services tax (GST) that the Union or the State imposes, even if other articles say otherwise. However, Parliament alone has the power to make laws about GST when the supply of goods or services happens across State borders. This article will take effect on the date the Goods and Services Tax Council recommends for the GST mentioned in article 279A(5).

Official 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.