Section 14 in THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016
14. Amendment of Article 366.- In Article 366 of the Constitution,-
(i)after clause (12), the following clause shall be inserted, namely:-‘(12-A) "goods and services tax" means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;’;(ii)after clause (26), the following clauses shall be inserted, namely:-‘(26-A) "Services" means anything other than goods;(26-B) "State" with reference to Articles 246-A, 268, 269, 269-A and Article 279-A includes a Union territory with Legislature;’.
