RELEVANT PROVISIONS OF CONSTITUTION OF INDIA
[AS AMENDED BY THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) BILL, 2016 AS PASSED
BY RAJYA SABHA ON 3RD AUGUST, 2016]
[Special provision with respect to goods and services tax.
246A.(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.]
Residuary powers of legislation.
248. (1) [Subject to article 246A, Parliament] has exclusive power to make any law with respect to any matter not enumerated in the concurrent list or State List.
(2) Such power shall include the power of making any law imposing a tax not mentioned in either of those lists.